Water is an exhaustible natural resource. Access to clean, safe and affordable water must be managed nowadays not only to avoid any unnecessary use of water, but also allow for continuous supply of such an important factor of public well-being. In recent years, water-related activities acquired...

This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal would guarantee neutrality regarding investment decisions and at the same time increase cost-efficiency. The proposal is based on the S-base cash flow tax, where transactions...