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Tax Implications of Natural Disasters and Pollution: Public Financial Measures and ReformPerspectives in the EU
2015 (English)In: International Tax Law Review, ISSN 1824-1476Article in journal (Refereed) Published
Abstract [en]

The purpose of this paper is twofold: first, I will evaluate the effectiveness of public financial measures in the role of prevention and mitigation of damages coming from natural disaster, technical hazards, and pollution, within a European perspective; second, I will speculate whether this effectiveness is optimal, sub-optimal, or producing entirely unwanted effects. The final goal being that of providing benchmarks for further analysis, and suggest possible improvement in the view of future reforms.

Abstract [it]

Questo saggio ha un duplice scopo: in primo luogo, verrà valutata l'efficacia delle misuredi finanza pubblica nella prevenzione e mitigazione dei danni derivanti da calamità naturali, rischitecnologici e dell’inquinamento adottando una prospettiva europea; successivamente, verrà esaminatala loro efficacia, indagando se questa sia ottimale, sub-ottimale, oppure portatrice di effetti distorsivi.L’obiettivo finale è quello di fornire parametri di riferimento per ulteriori analisi, e suggerire possibilimiglioramenti in vista di future riforme.

Place, publisher, year, edition, pages
Sapienza Università Editrice , 2015.
National Category
Law
Identifiers
URN: urn:nbn:se:oru:diva-41842OAI: oai:DiVA.org:oru-41842DiVA, id: diva2:781184
Available from: 2015-01-15 Created: 2015-01-15 Last updated: 2017-10-18Bibliographically approved

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