Tax Implications of Natural Disasters and Pollution

1. Auflage 2015
ISBN: 978-90-411-5611-2
Verlag: Wolters Kluwer

Buch, Englisch, Band 44, 248 Seiten

Reihe: Series on European Taxation (EUCOTAX )

There is little doubt that tax authorities can provide significant relief when disasters occur, yet there is generally nothing approaching consensus on what kinds of tax measures are most effective. In most cases the public policy response remains an ad hoc mix of subsidies, insurance schemes, and tax relief, with the latter component least defined. This book, however 舒 the first on this key topic of growing importance 舒 bears witness to the potential for a global tax framework that can be seen as emerging in international law.

Autoren/Hrsg.

Basilavecchia, Massimo

Del Federico, Lorenzo

Mastellone, Pietro

Federico, Lorenzo Del

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Geowissenschaften Umweltwissenschaften Umweltmanagement, Umweltökonomie
• Rechtswissenschaften Ausländisches Recht Westeuropa, Südeuropa
• Rechtswissenschaften Ausländisches Recht Nordeuropa (Skandinavien)
• Rechtswissenschaften Ausländisches Recht Österreich
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Wirtschaftswissenschaften Volkswirtschaftslehre Umweltökonomie

Inhaltsverzeichnis

Editors.
Contributors.
Foreword.
Preface.
INTRODUCTION Public Finance, State Aid and Tax Relief for Areas Struck by Natural Disasters and Pollution Lorenzo del Federico
CHAPTER 1 European Fiscal and Tax Policies for Damaged Areas: The European Legal Framework of Reference Pasquale Pistone & Edoardo Traversa
CHAPTER 2 The Austrian and German Systems Werner Haslehner
CHAPTER 3 The Spanish System Carlos María López Espadafor
CHAPTER 4 The Italian System Livia Salvini & Sarah Supino
CHAPTER 5 The Nordic Countries’ Systems Björn Westberg & Cristina Trenta
CHAPTER 6 The Portuguese System Guilherme Oliveira Martins & Raquel Franco
CHAPTER 7 The French System Stéphane Buffa
CHAPTER 8 The Hungarian System Borbála Kolozs
CHAPTER 9 The Japanese Experience: Fukushima beyond Disaster – Tax and Public Finance Assistance Yasuyuki Kawabata
CHAPTER 10 Tax Issues of Cross-Border Disasters and Marine Accidents in International Waters Pernille Wegener Jessen & Pietro Mastellone
CONCLUSION Points of Convergence, Critical Remarks and Future Prospects Massimo Basilavecchia
APPENDIX Table A.1 – Definition of ‘Disaster’ in EU Member States