Click here to download

Environmental taxation in Italian fiscal federalism
Author/s: Caterina Verrigni 
Year:  2013 Issue: Language: English 
Pages:  17 Pg. 43-59 FullText PDF:  326 KB
DOI:  10.3280/EFE2013-002004
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 

In order to achieve environmental objectives, which have become more and more integrated on an international, EU and national basis, member countries have implemented fiscal mechanisms that orient tax professionals to behaviors more compatible with the environment in relation to different levels of government. In accordance with the principles contained in the Law for the implementation of Italian fiscal federalism (Law 5.5.2009, n. 42), various Regions, in accordance with levels of environmental protection set by the government throughout the country, could set a path for the establishment of regional laws on tax matters related to local authorities in their territory. This would give them some independence to achieve their objectives.
Keywords: Taxes ‘for environmental purposes’ vs taxes with ‘indirect environmental function, Ability to pay, ‘Who pollutes pays’ principle, Constitutional analysis
Jel Code: K32

Caterina Verrigni, in "ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT" 2/2013, pp. 43-59, DOI:10.3280/EFE2013-002004


FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content