Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal S...
Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal System
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Basel: MDPI AG
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Language
English
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Basel: MDPI AG
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Contents
This article addresses fiscal policy as a key instrument for promoting the transition to a circular economy. It is based on the hypotheses that (1) the current tax system penalizes circular activities, which are generally labour intensive, as opposed to new product manufacturing activities, which are generally intensive in materials and energy, hig...
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Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal System
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TN_cdi_proquest_journals_2562196228
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2562196228
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ISSN
2071-1050
E-ISSN
2071-1050
DOI
10.3390/su13084581
