000			01798nab a2200253 c 4500
999			_c143577 _d143577
003			ES-MaIEF
005			20210211140653.0
007			ta
008			210211t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968742 _aHulten, Mart van
245		4	_aThe Green Deal consultations _bwell-being aims and tax related reforms _c Mart van Hulten
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aOn 23 July 2020, the European Commission launched public consultations on two tax related proposals, namely a revision of the Energy Taxation Directive and the creation of a Carbon Border Adjustment Mechanism. These proposals are part of the European Green Deal, a strategy that aims, amongst other things, to put the well-being of citizens at the centre of economic policy. In this article, the well-being aims put forward in the Green Deal are considered in connection with the Commission’s tax related proposals in that regard as included in the public consultations of July 2020. It is concluded that, while taking on board well-being aims may be valuable in that it obliges to consider in a broad way what is good for people, the current references to well-being by the Commission in the Green Deal lack clarity and raise a number of important questions. Recommendations are provided, also with respect to the envisaged role of taxation in tackling environmental issues.
650		4	_aMEDIO AMBIENTE _947492
650		4	_aIMPUESTOS _947460
650		4	_aENERGÍAS RENOVABLES _950788
650		4	_aCARBON _933524
650			_aUNION EUROPEA _948644
773	0		_9164288 _oOP 2141-B/2020/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, Issue 6, December 2020, p. 263-270
942			_cART