Corporate Taxation in a Circular Economy

J Gooijer

doi:10.1007/978-3-030-85322-8_6

Corporate Taxation in a Circular Economy

J Gooijer

Research output: Chapter in Book / Report / Conference proceeding › Chapter › Academic › peer-review

Abstract

A circular economy leads to challenges for the system of corporate taxation. However, there exist already a legal rationale for the levy of corporate tax in a circular economy. Such a rationale, a convincing raison d’être for corporate taxation in a circular economy, contributes to the legitimacy for a green corporate tax. I explore some new measures in corporate taxation that are consistent with a circular economy.

Original language	English
Title of host publication	Climate of the Middle
Subtitle of host publication	Understanding Climate Change as a Common Challenge
Editors	Arjen Siegmann
Place of Publication	Cham
Publisher	Springer
Chapter	6
Pages	53-61
Number of pages	9
ISBN (Electronic)	9783030853228
ISBN (Print)	9783030853211
DOIs	https://doi.org/10.1007/978-3-030-85322-8_6
Publication status	Published - 2022

Publication series

Name	SpringerBriefs in Climate Studies

Access to Document

10.1007/978-3-030-85322-8_6

Persistent URL (handle)

Persistent link

1 Book (Editorship)

Climate of the Middle: Understanding Climate Change as a Common Challenge
Siegmann, A. (Editor), 2022, Springer. 76 p. (Springer Briefs in Climate Studies)
Research output: Book / Report › Book (Editorship) › Academic

Open Access

Cite this

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Corporate Taxation in a Circular Economy

Abstract

Publication series

Access to Document

Persistent URL (handle)

Research output

Climate of the Middle: Understanding Climate Change as a Common Challenge

Cite this