In 1999 the red/green administration in Germany induced an ecological tax reform, which burdens energy consumption and uses the tax revenue to reduce social security distributions. As in other countries the design of the taxation does not follow textbook considerations, but is marked by many...

This report highlights lessons regarding impacts, costs and acceptance from the implementation of environmental tax reform (ETR) in industrialised countries that are most transferable to the developing country context. The report draws together the experience of the authors in selected...

The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer...