| 来源类型 | Part of a Book |
| 规范类型 | 其他 |
| Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy | |
| Bahn-Walkowiak, Bettina; Wilts, Claas Henning | |
| 发表日期 | 2016 |
| 出版者 | Elgar |
| 出版年 | 2015 |
| 出版地 | Cheltenham |
| 页码 | 111-126 |
| 语种 | 英语 |
| 摘要 | This chapter discusses the question of ecologically differentiated value added taxes (VAT) as a tool to overcome tax-related cognitive barriers by connecting to an existing tax system. This is elaborated along several aspects: (a) The role indirect of consumption taxes for the economy, (b) the legal issues of the VAT system, (c) the EU harmonization efforts in this context, (d) the distributional implications of value added taxes. Following this, the chapter develops a proposal for a VAT reform (e). To this end, it looks at potential and existing differentiations between sectors, products and services, and product and service groups and turns to those consumption areas that are widely identified as particularly resource and carbon intensive and sets out how a harmonization of the overall system and an ecological differentiation in single consumption areas could be brought together. Potential impacts and effects are briefly discussed (f) and some conclusions are drawn (g). The subject addressed in the chapter is relevant from a policy perspective but mainly descriptive: It does not use innovative qualitative and quantitative tools. |
| 特色分类 | 330 Wirtschaft |
| URL | https://epub.wupperinst.org/frontdoor/index/index/searchtype/simple/query/%2A%3A%2A/browsing/true/doctypefq/bookpart/start/146/rows/10/docId/6166 |
| 来源智库 | Wuppertal Institute for Climate, Environment and Energy (Germany) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/45280 |
| 推荐引用方式 GB/T 7714 | Bahn-Walkowiak, Bettina,Wilts, Claas Henning. Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 6166_Bahn-Walkowiak.（1128KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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