Published: 2020-12-08

The Role and Function of Taxation for Sustainable Economic Recovery Post-COVID-19

Yvette Lind

495–498

Abstract

Papers attributable to this special issue are a result of the discussions held at the conference “Sustainable Taxation—Global Challenges and...

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Sustainable Tax Policy Through the Lens of Intergenerational Justice

Neil H. Buchanan

499–501

Abstract

Professor Lind’s summary of the papers in this issue ably captures the range of topics addressed by the scholars who gathered for our conference...

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Applying Sustainability to Tax

Karie Davis-Nozemack, Kathryn Kisska-Schulze

502–521

Abstract

This Article argues that sustainability can and should be applied to taxation to ameliorate the effects of industrialization on society and the...

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The Appropriate Roles for Equity and Efficiency in a Progressive Individual Income Tax

James R. Repetti

522–596

Abstract

Increased focus on economic efficiency in formulating tax policy, at the expense of achieving equity, has resulted in decreased rate...

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Economic Analysis of Tax Law from a Sustainable Perspective

Ute Schmiel

597–624

Abstract

Since sustainable taxation requires certain tax designs, the question arises if tax rules are adequate from a sustainability perspective....

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Capital, an Elusive Tax Object and Impediment to Sustainable Taxation

Henry Ordower

625–655

Abstract

Sustainable taxation requires stability and predictability. Sustainable taxation is a tax or taxes that collect sufficient revenue to support...

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Targeting Risk Lovers? Taxation of Private Pension Savings, Risk Preferences, and Gender

Bo Larsson

656–694

Abstract

Many countries need to stimulate savings, and especially voluntary pension planning, to meet the demands of an ageing population. This is...

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Fair and Sustainable Taxation—From a European Horizon

Åsa Gunnarsson

695–712

Abstract

Sustainability has become the key principle for our future, and, in tax policy, sustainability has long been equal to the dominant concept of...

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Voting Rights Compared to Income Taxation and Welfare Benefits Through the Swedish Lens

Yvette Lind

713–742

Abstract

Ongoing globalization and increased taxpayer mobility not only exacerbate already existing shortcomings when allocating taxing rights but also...

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Cosmopolitan Rights, Global Tax Justice, and the Morality of Cooperation

Carlo Garbarino

743–769

Abstract

This Article addresses two related first-order questions about morality that enable us to discern solutions that address second-order questions...

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Blockchain Havens and the Need for Their Internationally-Coordinated Regulation

Omri Marian

770–807

Abstract

This Article describes the rise of a new form of regulatory havens. Jurisdictions that have traditionally been characterized as “tax havens” are...

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Implications of Denmark’s Water Price Reform for Riverine and Coastal Surface Water Quality

Massimo Pizzol, Maria Molinos-Senante, Hans Thodsen, Mikael Skou Andersen

808–824

Abstract

Article 9 of the EU’s Water Framework Directive suggests that Member States should provide “adequate incentives” for efficient use of water...

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"The Bottom Calling the Top"—The Selling of Function (PSS) as a Business Model for Sustainability, in Need of Some Assistance from the Legislator

Olle Karlsson, Jan Kellgren

825–844

Abstract

When it comes to policy issues, a legal scholar would traditionally study sustainable taxation from a “top-down” perspective, thus focusing on...

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