This short note first briefly describes the main features of the carbon emissions tax. Secondly, it highlights that the carbon emissions tax would mimic many design features of an ETS, which blurs the line between carbon taxation and emission trading. Thirdly, it discusses how such a carbon...

This article provides some preliminary thoughts on tax policy and the COVID-19 crisis. In the first part, it discusses fiscal measures available to policymakers in response to the COVID-19 crisis. The role of taxation will evolve over the different phases of the pandemic: measures have already...

This article shows that different types of interactions can arise between taxation and migration policies. Migration leads to tax consequences and, at the same time, taxation can influence migration. An analysis of Hungary's special immigration tax seems to suggest that it is the latest example...

Aviation is one of the energy-intensive sectors that significantly contribute to climate change. This paper analyses the legal framework surrounding taxes applied to international civil aviation in order to determine the extent to which taxes could be adopted so as to internalize the...

This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by the majority of...