Taxation as a Catalyst for Environmental Protection

Paving the Way to a Sustainable Future
Erscheinungsjahr 2027
ISBN: 978-3-032-35038-1
Verlag: Springer

Buch, Englisch, 89 Seiten, Format (B × H): 155 mm x 235 mm

Reihe: Sustainable Finance

This book aims to explore possible solutions to the climate crisis through the tools provided by law, with particular emphasis on tax law. In a rapidly changing and constantly evolving society, taxation assumes increasing importance, as exchanges become as swift and complex as the connections that bring people closer together. Tax law permeates every activity involving an exchange, including those conducted remotely.

The chapters follow a linear progression, moving from description to the proposal of concrete solutions. The analysis begins with an examination of the status quo, paying particular attention to the warnings raised by academics who have long highlighted the challenges posed by climate change and emphasized the need for a just transition. The discussion then turns to the issue of taxonomy, which plays a crucial role both in taxation and in green finance.

Subsequently, the book explores the opportunities offered by well-designed labor taxation, especially in relation to the development of green jobs. It also provides an overview of the taxation of the digital market, considered in both the Italian and international contexts, in order to address current fiscal challenges.

The final chapters set out several relevant solutions, including both short- and long-term measures, implemented through a range of legal instruments. In addition, the book offers macroeconomic perspectives, including reflections on possible adjustments to existing economic theories, with the aim of encouraging further research at the intersection of law and economics.

Zielgruppe

Research

Autoren/Hrsg.

Giaimis, Giulia

Fachgebiete

• Rechtswissenschaften Steuerrecht Unternehmenssteuerrecht, Investitionszulage
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Energie- & Versorgungswirtschaft
• Geowissenschaften Umweltwissenschaften Umweltwissenschaften
• Sozialwissenschaften Politikwissenschaft Politische Systeme Verwaltungswissenschaft, Öffentliche Verwaltung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein

Inhaltsverzeichnis

The climate crisis.- Tax law and the Environment.- Tax law and labour law in the green transition.- Environment and the digital market.- Sustainability and the current surplus of goods.- New challenges: creating a circular fiscality.

Über Autor(innen)

Giulia Giaimis graduated in Law cum laude at the LUISS Guido Carli University and obtained her PhD in Business and Law at the University of Brescia.