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

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Abstract

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.
Original languageEnglish
JournalFlorida Tax Review
Volume24
Issue number2
Pages (from-to)784-857
Number of pages44
ISSN1066-3487
DOIs
Publication statusPublished - 2021

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