Description

Francesco will present his line of research on how the tax system can support the sustainable development of future economies.  Policymakers are producing many documents and ideas on how to orient the economies in the light of the present challenges – e.g. the UN Sustainable Goals, which among other things wants to promote access for all to affordable and clean energy, the EU Green Deal to protect the environment or the war in Ukraine, which is leading Europe to change its energy supply sources, thus affecting the entire world market – but these rarely also contain fiscal policies. Yet, in modern market economies, none of these policies can be implemented without a robust underlying tax system that adequately supports them.

Francesco in his articles (some already published and others in the process of being published) offers some inputs from a legal and comparative perspective on how the tax system can support this profound transition, helping to solve environmental problems and manage natural resources. This requires not only minor adjustments, but the development of new legal concepts, such as the one of environmental neutrality.