The Resource Effectiveness of regulatory taxes : control through proceedings v. judicial control : a German constitutional perspective

Effectiveness of regulatory taxes : control through proceedings v. judicial control : a German constitutional perspective

Label
Effectiveness of regulatory taxes : control through proceedings v. judicial control : a German constitutional perspective
Title
Effectiveness of regulatory taxes : control through proceedings v. judicial control : a German constitutional perspective
Creator
Subject
Language
eng
Summary
Effectiveness control is key for any evidence-based tax policy. This applies in particular to regulatory taxes. Often, however, there is a lack of systematic monitoring of the achievement of objectives. This article examines the legal consequences of failing to achieve the objectives and discusses which legal instruments can be used to ensure that legal evaluations are carried out
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 4 ; p. 360-368
http://library.link/vocab/creatorName
Hey, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • tax expenditure
  • subsidy
  • Pigovian tax
  • tax policy
  • constitutional law
Label
Effectiveness of regulatory taxes : control through proceedings v. judicial control : a German constitutional perspective
Instantiates
Publication
Label
Effectiveness of regulatory taxes : control through proceedings v. judicial control : a German constitutional perspective
Publication

Library Locations

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      52.3736660 4.9336932
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