Environment, Social and Governance

Environment, Social and Governance
ESG and Taxation

Welcome to the 2025 joint tax seminar webpage of the Universities of Ferrara, Budapest "ELTE", Heidelberg and Prague. The two-day event shall be dedicated to the impact of tax policies beyond the collection of revenue for the state and the use of fiscal tools to stimulate sustainable growth and inclusive policies.

Taxes may stimulate behaviours, promote lifestyles, and meet people's necessities regarding housing, family protection, etc. Yet pursuing these goals has to be consistent with the ability to pay principle and other constitutional constraints to the power to tax as ruled by the domestic constitution and EU law. The seminars shall investigate these limits and illuminate the new way of addressing European taxation.

More info to come.

Day 1 - 28 April 2025

Assessing the Impact of ESG Criteria on the Sources of Law

Session 1.1 -
National tax law & policy making

Speakers

Session 1.2 -
EU tax law & policy making

Speakers

LUNCH BREAK

Session 1.3 -
From ESG to social and fiscal sustainability

Speakers

Session 1.4 -
Tax and Transparency.
The duty of disclosure and the duty not to embark on aggressive tax planning operation

Speakers

Day 2 - 29 April 2025

Taxation beyond Finance

Speakers

Session 2.2 -
Nudges and Rules: The limits to a purposive fiscal intervention.
The case of housing.
Tax history and experience in incentivizing and disincentivizing residential buildings.

Speakers

LUNCH BREAK

Session 2.3 -
Ways and Means for a fiscal intervention: exemptions, accelerated depreciation, super deductions, non-deductibility, refundable and non-refundable credits, and special tax rates.

Speakers

Session 2.4 -
Tax incentives and disincentives in DTCs.
How tax treaties transport ethical imperatives across borders.

Speakers

Venue and Logistics

Department of Law - Corso Ercole I D'Este, 37 - Ferrara - Italy