Market-based instruments are becoming the environmental management tool of choice and have provided a new perspective on the conventional wisdom about policy instruments. This book analyses the complexities of designing and implementing market-based instruments using case study experiences from...

The employment 'double dividend hypothesis' suggests that an appropriately designed fiscal reform, in which emission charges are used to subsidize employers' social security contributions, may realize (at least) two relevant policy goals: a better quality of the environment and, at the same...

Within the European Union, there exists a fundamental tension between the fiscal sovereignty of its Member States, in particular in the field of direct taxation, and the requirements of the Internal Market, which aim at the abolition of any regulatory or fiscal obstacles to cross border movement...

This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses...

We use input-output tables to estimate the import content (IC) of exports for several European countries, interpreting this as a measure of internationalisation. Between 1995 and 2000 the IC grew everywhere but in France; the transport equipment sector emerged as the most internationalised one....