75-ME4211 - employers and employees, reduction of the tax...

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6. Green Taxes Green tax reforms , also called environmental fiscal reforms or ecological tax reforms . These reforms have been implemented in many countries . Introduced in early 1990s by shifting taxes from labour (i.e., personal income, social security contributions and so on) to the use of the environment (i.e. energy taxes, CO2 taxes but also taxes on water and waste, and the like). Taxes shift from the personal income , social security fund, employers’ social security contributions, investment incentives, corporate profits, reduction of employment charges, social security contributions paid by
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Unformatted text preview: employers and employees, reduction of the tax wedge on labour, reduction of contributions to medical health insurance to environmental and energy taxes including CO2 tax and SO2 tax, various taxes (i.e., electricity, water, mineral oils, natural gas, fuel oil, waste, cars, landfill, incineration, VOC), general tax on polluting activities and possible effluent taxes . The tax shift envisages the introduction of a number of completely new taxes and the gradual increase of some already existing taxes. 1...
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