Published: 2020-12-08
Editorial
The Role and Function of Taxation for Sustainable Economic Recovery Post-COVID-19
495–498
AbstractPapers attributable to this special issue are a result of the discussions held at the conference “Sustainable Taxation—Global Challenges and...
Sustainable Tax Policy Through the Lens of Intergenerational Justice
499–501
AbstractProfessor Lind’s summary of the papers in this issue ably captures the range of topics addressed by the scholars who gathered for our conference...
Articles
Applying Sustainability to Tax
502–521
AbstractThis Article argues that sustainability can and should be applied to taxation to ameliorate the effects of industrialization on society and the...
The Appropriate Roles for Equity and Efficiency in a Progressive Individual Income Tax
522–596
AbstractIncreased focus on economic efficiency in formulating tax policy, at the expense of achieving equity, has resulted in decreased rate...
Economic Analysis of Tax Law from a Sustainable Perspective
597–624
AbstractSince sustainable taxation requires certain tax designs, the question arises if tax rules are adequate from a sustainability perspective....
Capital, an Elusive Tax Object and Impediment to Sustainable Taxation
625–655
AbstractSustainable taxation requires stability and predictability. Sustainable taxation is a tax or taxes that collect sufficient revenue to support...
Targeting Risk Lovers? Taxation of Private Pension Savings, Risk Preferences, and Gender
656–694
AbstractMany countries need to stimulate savings, and especially voluntary pension planning, to meet the demands of an ageing population. This is...
Fair and Sustainable Taxation—From a European Horizon
695–712
AbstractSustainability has become the key principle for our future, and, in tax policy, sustainability has long been equal to the dominant concept of...
Voting Rights Compared to Income Taxation and Welfare Benefits Through the Swedish Lens
713–742
AbstractOngoing globalization and increased taxpayer mobility not only exacerbate already existing shortcomings when allocating taxing rights but also...
Cosmopolitan Rights, Global Tax Justice, and the Morality of Cooperation
743–769
AbstractThis Article addresses two related first-order questions about morality that enable us to discern solutions that address second-order questions...
Blockchain Havens and the Need for Their Internationally-Coordinated Regulation
770–807
AbstractThis Article describes the rise of a new form of regulatory havens. Jurisdictions that have traditionally been characterized as “tax havens” are...
Implications of Denmark’s Water Price Reform for Riverine and Coastal Surface Water Quality
808–824
AbstractArticle 9 of the EU’s Water Framework Directive suggests that Member States should provide “adequate incentives” for efficient use of water...
"The Bottom Calling the Top"—The Selling of Function (PSS) as a Business Model for Sustainability, in Need of Some Assistance from the Legislator
825–844
AbstractWhen it comes to policy issues, a legal scholar would traditionally study sustainable taxation from a “top-down” perspective, thus focusing on...