This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...

According to the traditional theory, for energy taxes uniform rates across sectors are optimal. But wherever attempts are made to "green" the tax system at least some sectors are treated differently. Exemption regulations for energy-intensive sectors are not the only but perhaps the only...