Research output per year
Research output per year
Abstract
On 23 July 2020, the European Commission launched public consultations on two tax related proposals, namely a revision of the Energy Taxation Directive and the creation of a Carbon Border Adjustment Mechanism. These proposals are part of the European Green Deal, a strategy that aims, amongst other things, to put the well-being of citizens at the centre of economic policy.
In this article, the well-being aims put forward in the Green Deal are considered in connection with the Commission’s tax related proposals in that regard as included in the public consultations of July 2020. It is concluded that, while taking on board well-being aims may be valuable in that it obliges to consider in a broad way what is good for people, the current references to well-being by the Commission in the Green Deal lack clarity and raise a number of important questions. Recommendations are provided, also with respect to the envisaged role of taxation in tackling environmental issues.
In this article, the well-being aims put forward in the Green Deal are considered in connection with the Commission’s tax related proposals in that regard as included in the public consultations of July 2020. It is concluded that, while taking on board well-being aims may be valuable in that it obliges to consider in a broad way what is good for people, the current references to well-being by the Commission in the Green Deal lack clarity and raise a number of important questions. Recommendations are provided, also with respect to the envisaged role of taxation in tackling environmental issues.
| Original language | English |
|---|---|
| Article number | 8 |
| Pages (from-to) | 263-270 |
| Journal | EC Tax Review |
| Volume | 2020 |
| Issue number | 6 |
| Publication status | Published - Dec 2020 |
Keywords
- Environmental Taxation, Well-Being, Green Deal, European Commission, Energy Taxation Directive, Carbon Border Adjustment Mechanism
Fingerprint
Dive into the research topics of 'The Green Deal consultations: Well-being aims and tax related reforms'. Together they form a unique fingerprint.Research output
- 1 Article
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Brede welvaart en de bouwstenen voor een beter belastingstelsel
Translated title of the contribution :Broad welfare and the building blocks for a better tax system Research output: Contribution to journal › Article › Scientific › peer-review
Projects
- 1 Active
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Connecting Organizations
Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V., Smit, D., Op Heij, D., Onţanu, E. A., Salah, O., Wijntjens, L., van Norden, G. & van den Bosch, S.
1/01/19 → 31/12/24
Project: Research project