Altijd ergens en de vervuiler betaalt genoeg?

• Main Author: Burgers, I.J.J.
• Format: Article in Journal/Newspaper
• Language: English
• Published: 2016
• Subjects: taxation; Economical and Juridical tax principles; International governance; Climate Change; Level Playing Fiels; Canada; Levy; Norway; Iceland
• Online Access: https://hdl.handle.net/11370/4cc8438e-94f2-4237-b461-06447256558d; https://research.rug.nl/en/publications/4cc8438e-94f2-4237-b461-06447256558d; http://www.ndfr.nl.proxy-ub.rug.nl/Vinden?zoekterm=vervuiler#&&/wEXAQULc2VsZWN0ZWRUYWIFD2J0blNlYXJjaFJlc3VsdA==

New taxes aiming at tackling the challenges of this age are popular. Leading principles are Always somewhere and The Polluter has to pay. In order to tackle the challenges of Base Erosion Profit Shifting: Base Erosion Profit Shifting (diverted profit taxes in Australia (as from 1 July 2017) and the UK); the digital economy (an equalization levy (suggested by the OECD) in India); and climate change (Carbon taxes in Finland, Norway, Sweden, Denmark, Iceland, Switzerland, Latvia, the UK, Portugal, Costa Rica, Japan, South Africa, Chili, Britis Colombia, City of Boulder, Colorado, San Francisco Bay Area, Montgomery County, Maryland and California, France (as of 2017) and most likely Canada (as of 2018). The Netherlands at the time of writing has no plans to introduce similar taxes. The new taxes disturb the level playing field (risk of double taxation), complicate the tax system and are not transparent as the legislation is generally not accessible at all and if so most times not in English on the Internet. Little information is available on the economic and juridical effects of the diverted profit tax and equalization taxes. Research on the economic effects of carbon taxes is available, but little attention has been paid thus far to the juridical aspects of these taxes. The author argues international organizations should provide more guidance.