Designing Aviation Taxes within the EU: Chartering Ongoing Challenges and Proposing Future Solutions

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstrakt

This Article focuses on environmental taxes, specifically aviation taxes, and the challenges and limitations EU law imposes on individual EU Member States when they attempt to enforce both national and international environmental policy goals. Both the former Irish and the recently implemented Swedish aviation tax are used as comparative examples when chartering and discussing what (legal) obstacles are posed by EU law and, subsequently, the options available to individual Member States when attempting to design and implement environmental taxes.
OriginalsprogEngelsk
TidsskriftFlorida Tax Review
Vol/bind24
Udgave nummer2
Sider (fra-til)784-857
Antal sider44
ISSN1066-3487
DOI
StatusUdgivet - 2021

Citationsformater