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The Resource The taxing road to sustainable growth : resource productivity and corporate taxation

The taxing road to sustainable growth : resource productivity and corporate taxation

Label
The taxing road to sustainable growth : resource productivity and corporate taxation
Title
The taxing road to sustainable growth : resource productivity and corporate taxation
Creator
Subject
Language
eng
Summary
This book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommends the introduction of a Resource Productivity Tax Credit, where resource productivity is defined as the money value of outputs relative to the money value of material resource and non-renewable energy inputs. The book is structured such that it first explores the legal mandate to promote competitiveness and sustainable development as contained in article 3(3) of the Treaty of the European Union. It then explores what competitiveness and sustainable development actually mean, particularly in an EU policy context, through the lenses of Europe 2020 and the EU Sustainable Development Strategy. It concludes that not only is there a great deal of common ground between competitiveness and sustainable development, as objectives, but that increasing resource productivity is a necessary means to those shared ends. After exploring EU tax policy and the relevant rules of the UK corporation tax for evidence of any kind of focus on competitiveness and sustainable development, as well as examining the suitability of corporate income taxes as policy instruments for increasing resource productivity, the book concludes that there is ample scope for a statutory tax incentive to be appended to the UK corporation tax to help fulfil the article 3 mandate. The headline objective of the Resource Productivity Tax Credit is to promote higher resource productivity in the trading activities of individual companies, in particular targeted sectors, through improvements to the knowledge base of those companies rather than through the increased use of raw materials, non-renewable energy and/or intermediate goods
http://library.link/vocab/creatorName
Bowler Smith, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • corporate income tax
  • tax policy
  • tax incentive
  • environmental incentive
  • tax credit
Label
The taxing road to sustainable growth : resource productivity and corporate taxation
Instantiates
Publication
Extent
XIV, 252p.
Isbn
9789087221867
Label
The taxing road to sustainable growth : resource productivity and corporate taxation
Publication
Extent
XIV, 252p.
Isbn
9789087221867

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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