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Is interest in environmental tax about to increase?

I’ve written about the need for a common tax treatment for emission trading permits recently and as usual the interest is not as large as for more general tax policy issues. But is environmental tax about to become more significant? A number of unrelated pieces of news suggest to me that this may be on […]

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Emission trading permits – the need for a common tax treatment

This post is built around a letter sent by Business Europe to the European Commission this week. Despite the current focus on BEPS, this is an important issue to resolve in the short term. “Now that the EU ETS has entered its phase 3 and cross-border activities are given more opportunity to expand through on-going […]

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Protecting the tax base through incentive legislation

I spoke at the international tax conference on Protecting the Tax Base On 13 -14 June, 2013 which was hosted by Confederation of Swedish Enterprise  in Stockholm. I spoke about the design of tax incentives and spent some time on the need for incentives to underpin sustainable economic growth which was the subject of a […]

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Tax incentives and sustainable development

My website has a tag “sustainable thinking in tax” and I’ve published a blog about what I mean by this phrase. I was struck at the Chatham House launch of “Resources Future” on June 3, by some comments by HSBC on tax incentives. The question posed was why do we continue to maintain tax incentives […]

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Sustainable thinking in Tax

I thought I out to explain what the logo for Green Tax is about. We live in a short term world for all the political commitments to long term planning and exhortations about long term investment horizons. Tax is as much affected by this as any other policy area both in terms of business behaviour […]

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International Chamber of Commerce – Environmental and Sustainable Development

I am very pleased to have been appointed as Vice Chair for the Taxation Commission with responsibility for Environmental and Sustainable Development. This will mean engaging with UNEP and other organisations in this very important field. This sits centre stage in my belief that we need to develop a new approach to tax policy around […]

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Can a “green” company engage in tax avoidance?

I keep rereading a blog by James Murray on the Business Green website . James basically focuses on whether  a “Green” company can engage in tax avoidance without damaging its green credentials? He focuses on Google and Starbucks as he describes Amazon as “having one of the most widely criticised approaches to environmental issues and […]

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Emission Trading permits and Tax

I’m pleased that Business Europe has made a submission to the OECD on this subject which I’ve uploaded onto the document section. I helped to get this issue onto the OECD agenda in 2009 and led the work which BIAC did in this field. It is an important field if Emission Trading is to be […]

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Germany’s anti nuclear stance and the impact on energy tax

There has been a bit of a spat between Germany’ environment minister Peter Altmaier and the EU Energy Commissioner Guenther Oettinger about nuclear power. “I cannot see any plausible political line up that would enable a revival of nuclear power in Germany” Altmaier was quoted as saying (Global Energy World). The Commissioner said there would […]

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Energy Intensive sectors – a tax framework

I spoke on this subject to the BDI conference on 30 November in Berlin (my presentation slides are on the website). Since then I’ve had some feedback which I should share. My primary message was that governments need to develop a policy framework for Energy Intensive Sectors which is holistic or joined up. That framework […]

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