Altijd ergens en de vervuiler betaalt genoeg?
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...
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ftunigroningenpu:oai:pure.rug.nl:publications/4cc8438e-94f2-4237-b461-06447256558d 2024-06-02T08:09:21+00:00 Altijd ergens en de vervuiler betaalt genoeg? Burgers, I.J.J. 2016-11-03 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== eng eng https://research.rug.nl/en/publications/4cc8438e-94f2-4237-b461-06447256558d info:eu-repo/semantics/restrictedAccess Burgers , I J J 2016 , ' Altijd ergens en de vervuiler betaalt genoeg? ' , Nederlands Tijdschrift voor Fiscaal Recht , vol. 17 , no. 44 , NTFR 2016/2594 . < http://www.ndfr.nl.proxy-ub.rug.nl/Vinden?zoekterm=vervuiler#&&/wEXAQULc2VsZWN0ZWRUYWIFD2J0blNlYXJjaFJlc3VsdA== > taxation Economical and Juridical tax principles International governance Climate Change Level Playing Fiels article 2016 ftunigroningenpu 2024-05-07T19:55:28Z 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. Article in Journal/Newspaper Iceland University of Groningen research database Canada Levy ENVELOPE(-66.567,-66.567,-66.320,-66.320) Norway |
institution |
Open Polar |
collection |
University of Groningen research database |
op_collection_id |
ftunigroningenpu |
language |
English |
topic |
taxation Economical and Juridical tax principles International governance Climate Change Level Playing Fiels |
spellingShingle |
taxation Economical and Juridical tax principles International governance Climate Change Level Playing Fiels Burgers, I.J.J. Altijd ergens en de vervuiler betaalt genoeg? |
topic_facet |
taxation Economical and Juridical tax principles International governance Climate Change Level Playing Fiels |
description |
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. |
format |
Article in Journal/Newspaper |
author |
Burgers, I.J.J. |
author_facet |
Burgers, I.J.J. |
author_sort |
Burgers, I.J.J. |
title |
Altijd ergens en de vervuiler betaalt genoeg? |
title_short |
Altijd ergens en de vervuiler betaalt genoeg? |
title_full |
Altijd ergens en de vervuiler betaalt genoeg? |
title_fullStr |
Altijd ergens en de vervuiler betaalt genoeg? |
title_full_unstemmed |
Altijd ergens en de vervuiler betaalt genoeg? |
title_sort |
altijd ergens en de vervuiler betaalt genoeg? |
publishDate |
2016 |
url |
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== |
long_lat |
ENVELOPE(-66.567,-66.567,-66.320,-66.320) |
geographic |
Canada Levy Norway |
geographic_facet |
Canada Levy Norway |
genre |
Iceland |
genre_facet |
Iceland |
op_source |
Burgers , I J J 2016 , ' Altijd ergens en de vervuiler betaalt genoeg? ' , Nederlands Tijdschrift voor Fiscaal Recht , vol. 17 , no. 44 , NTFR 2016/2594 . < http://www.ndfr.nl.proxy-ub.rug.nl/Vinden?zoekterm=vervuiler#&&/wEXAQULc2VsZWN0ZWRUYWIFD2J0blNlYXJjaFJlc3VsdA== > |
op_relation |
https://research.rug.nl/en/publications/4cc8438e-94f2-4237-b461-06447256558d |
op_rights |
info:eu-repo/semantics/restrictedAccess |
_version_ |
1800755057642176512 |