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Project

Duurzame vennootschapsbelasting: rekening houden met negatieve externe effecten in de inkomstenbelasting.

Nations around the world are currently reforming income tax systems to address perceived problems of low or no taxation associated with modern economic activity. Yet, this is being done in a way that preserves rather than solve long-standing and well-known issues of unsustainability in business practices. Accordingly, this project investigates how to incorporate into tax rules economic assessment methods that trace sustainability-related factors throughout global supply chains. The objective is to propose technical reforms to align income taxation of multinational corporations with sustainable development goals. Such proposals aim to incentivize more sustainable corporate practices while allocating revenues to countries affected by negative externalities. In doing so, the project will promote a wholly new, cross-fertilized scientific literature between income tax law and environmental economics of interest to researchers, policymakers, and socially responsible investors.
Date:1 Oct 2023 →  Today
Keywords:CORPORATE SUSTAINABILITY, MULTINATIONAL CORPORATIONS, ENVIRONMENT TAX LAW, INTERNATIONAL TAX LAW
Disciplines:Tax law