Environmental policy and direct taxation in Europe

Book abstract:

This work examines the extent to which income taxation is influenced by the issue of environmental protection in EU Member States. Reports from seven countries belonging to the EUCOTAX (European Universities Cooperating on Taxes) network - Belgium, France, Germany, Italy, the Netherlands, Spain and the United Kingdom - investigate the relationship between environmental policy and direct taxation.

The analysis covers two broad issues: the measures incorporated into personal and corporate income tax regimes to stimulate environmental protection, and the treatment of fiscal liabilities with respect to environmental legislation. The first part of this book contains the contributions of the national reporters, while the general conclusions of the investigation are presented in a separate chapter. Finally, in order to provide the reader not only with information on environmental aspects of direct taxation, but also with some information on environmental indirect taxes, this book concludes with the Communication from the European Commission of 26 March 1997 on Environmental Taxes and Charges in the Single Market.

The work is part of a project supported by the European Commission and the London Institute for Public Policy Research, aimed at stimulating debate about environmental tax reform in Europe. The project was coordinated by Professor Tulio Rosembuj of the University of Barcelona and Professor Peter Essers of Tilburg University, the Netherlands.

Peter Essers is professor of tax law, and Paul Flutsch and Manon Utee are lecturers in tax law, all at the Fiscal Institute of Tilburg, Tilburg University.