Research Seminar : Prof. Thierry Obrist (University of Neuchâtel)
Participer
Research Seminar : Taxation of CO2 emissions: categorization of taxes guidance and application of the principle of equal treatment
Speaker : Thierry Obrist (University of Neuchâtel)
19 April 2024 02:15 pm
HEC Paris, S126 - Building S - 1st Floor
Access online: https://hec-fr.zoom.us/j/94289332226
Taxation of CO2 emissions: categorization of taxes guidance and application of the principle of equal treatment
Speaker : Thierry Obrist (University of Neuchâtel)
19 April 2024 02:15 pm
HEC Paris, S126 - Building S - 1st Floor
Access online: https://hec-fr.zoom.us/j/94289332226
ABSTRACT :
The seminar on green taxes will study solutions to better incentivize richer taxpayers. Based on a paper published in 2022 (Bornick/Obrist, La taxation des émissions de CO2: catégorisation des taxes d’orientation et application du principe de l’égalité de traitement, in Droit de l’Environnement dans la Pratique (DEP) 2022, p. 357 et seq.), it will start with some considerations on Swiss constitutional law and focus on the interaction between the equality of treatment principle, the ability-to-pay principle and the polluter pays principle. The presentation will then outline solutions to better take said principles in consideration when drafting environmental taxation policies.