DOCSLIB.ORG

Tax Features November 1994 Volume 38 Number 10

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Tax Features November 1994 Volume 38 Number 10 TAX FOUNDATIO N TAX FEATURES November 1994 Volume 38, Number 10 Top One Percent of Income Earners Now Paying Over a Quarter of All Income Taxe s Newly released income tax data shows finding is available in tax return statistics fo r that the top one percent of income earners 1992 from the Internal Revenue Service, whic h now pay more than one quarter of all federal are analyzed in Chris Edward's Special Report individual income taxes, according to a new No. 42, "Who Pays Federal Taxes?" study by the Tax Foundation . This striking The IRS data shows that incomes grew after the recession bottomed out in Marc h 1991 . Total Adjusted Gross Income (AGI) on income tax returns rose 4.7 percent in 1992 . Chart 1 : Percent of Federal Income Taxes Paid by Yet the data also shows that the rate of growth Income Group, 1982 and 199 2 for total individual income taxes paid rose faster (6.2 percent) than the rate of growth for incomes . The top 10 percent of income earners pai d Top 1 % 9.0% well over half (57 .5 percent) of total incom e 27 .4 % taxes and the top 50 percent paid 94 .9 percent `36 .1% . 3 Top 5 % of the tax load. On the flip side, the 56 45.9 % million filers representing the lower half o f income earners paid only 5 .1 percent of all -11 48.6 % Top 10 % federal individual income taxes . "It may cos t 1 57 .5% more than it is worth to collect income taxe s 72 .5% Top 25% from this large group," observes Mr . Edwards , 78.4 % "since they pay such a small portion of th e .7 % overall tax load . " Top 50 % 92 1 94 .9 % Chart 1 shows that the proportion of income taxes paid by higher income earner s Bottom 50% 7.3 % increased dramatically over the past decade . 5 .1% For example, the top one percent of earner s paid 19 .0 percent of federal individual income 0 .0 30.0 40 .0 50 .0 60.0 70.0 80.0 90 .0 100 .0 10 .0 20 .0 taxes in 1982, but paid 27.4 percent in 1992 . Percent of All Federal Income Taxe s In fact, the proportion of total income taxes paid by high income earners (whether the to p Source: Tax Foundation . Federal Taxes continued on page 6 FRONT & CENTER A Flat Tax Will Make the Tax Code Family-Friendly Again 4-5 2 Real Income Rises Slightly, But Typical Family Still Pays Over 40 Percent of Income in Taxe s Federal, state, and local taxe s will claim 40 .1 percent of the in- Chart 1 : Real, After-Tax Median Family Income, 1980-199 come earned by a median incom e 4 two-earner family in 1994, accord- ing to the Tax Foundation's annual analysis of the typical American family's income . The study—Spe- cial Report No. 43, titled "Typical American Family Pays Over 40 Per- cent of Income in Taxes," by Foun- dation Economist Chris Edwards — documents the changing incom e and tax levels of the median two - earner family since 1980 . Two-earner married couples are used in the report because, accord- ing to Bureau of the Census data, they are the most common family type, accounting for 46 percent of all American families . (More tradi- tional one-earner families, with one spouse at home, account for 32 per- cent of all families .) The media n two-earner family will earn an esti- Source: '['ax Foundation. mated $53,354 in 1994, but after paying income taxes, social insur- ance taxes, property taxes, sales Chart 2 : Median Family Expenses, 199 4 taxes, and other taxes, this family will have just $34,728 to spend on all other goods and services after the government takes its share . Chart 1 documents changes in income and tax levels of the median family since 1980. Income for thi s typical family, observes Mr . Edwards, grew strongly during the economic expansion on the 1980s, but has stagnated throughout the early 1990s . In fact, recently re - leased data from the Bureau of Cen- sus shows that real median income s for most family types fell in 1993 , despite overall growth in th e economy . However, the real me- dian income for two-earner families has crept slightly higher over the past two years . The largest tax bite for the typi- cal family comes from the federal so- cial insurance payroll tax that is de- Housing & Househol d ducted from paychecks of bot h 15.6 % earners in the family . Working Source: Tax Foundation . Family continued on page 7 3 Foundation Honors Roth, Young at ual De This Year's Conference Explores Tax Neutrality Senator William V . Roth, Jr . (R-Del.) and John A. Young, retired Presiden t and Chief Executive Officer of Hewlett- Packard Company, will receive the Ta x Foundation's Public Sector and Private Sector Distinguished Service Awards o n November 17 at the 57th Annual Din- ner in New York City, the Foundation has announced . In addition, Thomas F. Field, Pub- lisher of Tax Notes, will receive th e second annual Tax Policy Servic e Award during the national conference . William Rot John A. Young Thomas F. Field earlier in the day . Sen h Sen. Roth and Mr . Young join a n (R-Del.) impressive list of previous award recipi- ents that stretches back to 1941, and in - Manager of the Microwave Division . starts with a 12 noon luncheon—will be cludes such notable statesmen as then - In 1968, Mr . Young was promoted Rep. Dick Armey (R-Texas), who wil l General Dwight Eisenhower, Senators to Vice President of the company, as- discuss his newly introduced proposal Robert A . Taft and Everett M . Dirksen , suming responsibility for the former to overhaul the current income tax sys- and Federal Reserve Board Chairme n Electronic Products Group. He wa s tem. The primary component of hi s William McC . Martin, Paul Volcker, and then appointed Executive Vice Presi- plan is a flat 17 percent tax rate . Alan Greenspan . dent and was elected to the com-pany' s The first session examines the latest Sen. Roth, who was first elected to board of directors in 1974 . research using "generational account- office in 1970, serves on the Senate Fi- He was named President and Chie f ing" to explore how government poli- nance Committee, as well as the Bank- Operating Officer in 1977, and a yea r cies can and will affect how American s ing, Housing and Urban Affairs Commit - later was named President and Chie f save. Larry R. Langdon of Hewlett- tee and the Governmental Affairs Com- Executive Officer . In 1983 he becam e Packard will chair the panel, which fea- mittee. He is best known for the Roth - Chairman of the Executive Committe e tures Dr. Laurence J . Kotlikoff of Boston Kemp initiative, introduced in the late of Hewlett-Packard's board of direc- University and Dr. Peter M . Taylor of 1970s and enacted in 1981 . The mea- tors. the Senate Budget Committee (minority) . sure led to federal income tax cuts in He retired on October 31, 1992 . Session two asks if the method w e 1983, 1984, and 1985, which many Mr. Field will be honored during use to tax U .S. businesses on their inter- economists say spurred economi c lunch earlier in the day . He has pub- national operations is appropriate to the growth and helped eliminate "bracket lished Tax Notes, a weekly trade jour- modern, integrated, and highly competi- creep"—the tendency of taxpayers to nal published by Tax Analysts, sinc e tive global economy . E. Noel Harwerth shift to higher tax brackets solely be- 1970. Prior to that, Mr. Field was an of Citicorp/Citibank, U .S.A., will chair cause of inflation . Attorney-Advisor for the Office of Tax the session, and panelists will includ e Sen. Roth is also known for cham- Legislative Counsel at the Treasury De - Dr. Norman B. Ture of the Institute fo r pioning an extension of Individual Re- partment, and a trial attorney for th e Research on the Economics of Taxation , tirement Accounts, which were cut Tax Division of the Justice Depart- Robert N . Mattson of the International back in the Tax Reform Act of 1986 . ment. He also served in the U .S. Army , Business Machines Corporation, and He helped introduce a bill in 199 2 retiring as a Colonel . William Brack of the office of Senato r which would restore full deductibility Hank Brown (R-Colo .). National Conference of IRAs and expand their availability— a The final panel explores tax provision included in the 1992 tax bill This year's half-day conference fo- neutrality and the treatment of corpo- but vetoed by President Bush . cuses on "Steering Tax Policy by Tax rate investment . John P .Z. Kent of GT E Mr. Young joined Hewlett- Neutrality." By exploring tax neutral- Corporation chairs the session, which Packard's marketing-planning staff i n ity, a term that means a lot of things to will feature Dr. Margo Thorning of the 1958, and subsequently served as a Re- a lot of analysts, the program will spu r American Council for Capital Forma- gional Sales Manager, a member of the efforts toward a common definitio n tion, Dr . Jane G. Gravelle of the Con- corporate finance staff, and Marketing and put long-term economic growth a t gressional Research Service, and Will- Manager of the former Microwave Divi- the fore of the tax policy debate .
Load more

Recommended publications
  • The Death of the Income Tax (Or, the Rise of America's Universal Wage
    Indiana Law Journal Volume 95 Issue 4 Article 5 Fall 2000 The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) Edward J. McCaffery University of Southern California;California Institute of Tecnology, [email protected] Follow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Estates and Trusts Commons, Law and Economics Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Taxation-State and Local Commons, and the Tax Law Commons Recommended Citation McCaffery, Edward J. (2000) "The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax)," Indiana Law Journal: Vol. 95 : Iss. 4 , Article 5. Available at: https://www.repository.law.indiana.edu/ilj/vol95/iss4/5 This Article is brought to you for free and open access by the Law School Journals at Digital Repository @ Maurer Law. It has been accepted for inclusion in Indiana Law Journal by an authorized editor of Digital Repository @ Maurer Law. For more information, please contact [email protected]. The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) EDWARD J. MCCAFFERY* I. LOOMINGS When Representative Alexandria Ocasio-Cortez, just weeks into her tenure as America’s youngest member of Congress, floated the idea of a sixty or seventy percent top marginal tax rate on incomes over ten million dollars, she was met with a predictable mixture of shock, scorn, and support.1 Yet there was nothing new in the idea. AOC, as Representative Ocasio-Cortez is popularly known, was making a suggestion with sound historical precedent: the top marginal income tax rate in America had exceeded ninety percent during World War II, and stayed at least as high as seventy percent until Ronald Reagan took office in 1981.2 And there is an even deeper sense in which AOC’s proposal was not as radical as it may have seemed at first.
    [Show full text]
  • Characteristics of Plastic Bag Fee and the Evaluation of This Fee by Means of Fiscal and Environmental Policy
    34.International Public Finance Conference / Turkey April 24-27, 2019, Antalya – Turkey 54 DOI: 10.26650/PB/SS10.2019.001.008 CHARACTERISTICS OF PLASTIC BAG FEE AND THE EVALUATION OF THIS FEE BY MEANS OF FISCAL AND ENVIRONMENTAL POLICY Erdem ERCAN1 Abstract In many countries of the world and mainly in European countries, implementations in order to reduce the use of plastic, by means of academic, administrative and political efforts, have resulted in the form of scientific reports, conventions, directives and legal regulations at national and international level. The implementations are rapidly spreading. In parallel to these developments in Turkey, a new and integrated environmental policy began with the “Zero Waste Project” in order to implement waste segregation at source, reduce and recycle waste. In this context, the first legal step was taken to reduce the use of plastic by a series of legal regulations known as “plastic bag fee regulation”. The goal was determined as reducing the amount of annual average plastic bag usage by 90%, from 440 to 40 per capita. After that, it is foreseen to establish a recycling infrastructure which will be financed by the revenues, to be obtained from the plastic bags. This development, of course, necessitates the pursuit of an environmentally motivated fiscal policy that supports the new environmental policy. In this study, first of all the characteristics and elements of the plastic bag fees will be emphasized, and after determining the type of income of this fee, the issue will be evaluated by means of fiscal and environmental policies. Afterwards, some countries which have realized the same issue will be evaluated and it will be comparisoned with the situation in Turkey.
    [Show full text]
  • The Unpopularity of Incentive-Based Instruments: What Improves the Cost
    The unpopularity of incentive-based instruments: What improves the cost- benefit ratio? Isabelle Stadelmann-Steffen and Clau Dermont Institute of Political Science, University of Berne E-Mail: [email protected] Phone: +41 31 631 83 55 Published in Public Choice 175(1-2), pp 37–62 Abstract Whereas ecological economists argue strongly in favor of incentive-based approaches to pro- mote renewable energy sources and reduce energy consumption, those instruments have been shown to be particularly difficult to implement politically. We begin with a recognition that cost perceptions that inherently characterize incentive-based policy instruments are a fundamental reason for their unpopularity. We therefore argue that the crucial question that policymakers need to address is how the benefit-cost ratios of incentive-based instruments can be altered in ways such that their inherent costs become acceptable. By focusing on the various features of these instruments, we propose three strategies for answering this question theoretically: objec- tively reduce the costs, reduce the visibility of the costs, and identify compensation strategies, | downloaded: 28.9.2021 i.e., strengthen the benefit side of the equation. Based on a conjoint analysis for Switzerland, our results demonstrate that reducing objective and perceived costs may indeed strengthen sup- port for incentive-based policy instruments, whereas cost compensation does not seem to work as well. We show, moreover, that the latter can be explained by the fact that substantial numbers of voters do not understand or are not convinced by the commonly proposed mechanism of en- vironmental taxes. Given that voters do not believe in the usefulness and efficacy of incentive- based policy measures, no cost compensation is feasible.
    [Show full text]
  • Infrastructure
    INFRASTRUCTURE 11.1 Traffic and Transport ........................................................ 123 11.2 Communication ................................................................ 128 11 11.3 Energy ................................................................................ 129 11.4 Water ................................................................................. 129 11.5 Postal System .................................................................... 130 11.6 Healthcare System ............................................................ 130 Image Swiss Rhine port, Basel Switzerland is closely integrated into the European trans- Infrastructure Quality, 2015 1 = Underdeveloped, 7 = Extensive and efficient portation infrastructure thanks to a dense network of road, FIG. 50 rail and air connections. Frequent and reliable connections 1 Switzerland 6.5 guarantee the smooth and efficient transport of passen- 2 United Arab Emirates 6.4 gers and goods. The supply of energy, water, communication 3 Hong Kong SAR 6.4 services and postal services is guaranteed at all times. 4 Singapore 6.4 A well-developed healthcare system ensures that the pop- 5 Netherlands 6.3 6 Finland 6.2 ulation has access to medical care without having to travel 7 Japan 6.2 long distances. 10 France 5.9 11 Germany 5.9 13 USA 5.8 17 Luxembourg 5.6 22 Belgium 5.4 24 United Kingdom 5.3 32 Ireland 4.9 51 China 4.5 64 Russia 4.1 66 Italy 4.1 74 India 4.0 123 Brazil 2.9 Source: World Economic Forum, The Global Competitiveness Report 2015–2016 www.uvek.admin.ch Swiss Federal Department of the Environment, Transport, Energy and Communications (DETEC) Languages: German, English, French, Italian 11.1 TRAFFIC AND TRANSPORT The Swiss economy is supported by an excellent distribution infrastructure for supplying goods and services. With 1.7 kilome- ters of roads per square kilometer, Switzerland is one of the continent’s most densely developed countries for motorized transport.
    [Show full text]
  • The Current Climate and Energy Policy in the EU and in Switzerland
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Wageningen University & Research Publications The Current Climate and Energy Policy in the EU and in Switzerland Joschka Gerigk Katja S. Halbritter Michel J.J. Handgraaf Johannes Manser Markus Ohndorf Renate Schubert ETH Zurich December 2012 The Current Climate and Energy Policy in the EU and in Switzerland Working Paper Joschka Gerigk, Katja S. Halbritter, Michel J.J. Handgraaf, Johannes Manser, Markus Ohndorf, Renate Schubert ETH Zurich December 2012 Off4Firms Climate-KIC Innovation Project Reference Number: APIN0021 Work Package WP1 Deliverable D1.3 Off4Firms Chair of Economics Institute for Environmental Decisions (IED) ETH Zurich Weinbergstrasse 35 8092 Zurich, Switzerland http://www.off4firms.com Table of Contents Table of Contents ..................................................................................................................................... i Off4Firms in a Nutshell .............................................................................................................................ii Introduction ............................................................................................................................................. 1 Part A: Climate and Energy Policies ......................................................................................................... 3 1 Climate and Energy Policy in the EU .......................................................................................... 3 1.1
    [Show full text]
  • Road Traffic Taxation in Germany
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE ISSN 2412-8872 Journal of Tax Reform, 2018, vol. 4, no. 1, pp. 57–72 DOI: 10.15826/jtr.2018.4.1.045 Road traffic taxation in Germany: the present system, its problems and a proposal for reform Fritz Söllner Ilmenau Technical University, Ilmenau, Germany ORCID: 0000-0003-1047-6662 ABSTRACT This article examines the taxation of road traffic in Germany and makes a proposal for its reform. The policy-oriented approach used here is inspired by the tradition of econo- mists like Richard A. Musgrave in the United States or Günter Schmölders in Germany who always sought to integrate fiscal theory and fiscal practice. Thus, our considerations are guided by three basic principles of taxation which are well-founded theoretically and, at the same time, flexible enough to deal with issues of policy: fairness, efficiency and practicability. They are used, at first, to show what a systematic taxation of road traf- fic would look like. Then, actual road traffic taxation in Germany is described and mea- sured against this standard. It turns out that none of the different road traffic taxes or fees in Germany conform to the principles of taxation. Therefore, finally, a proposal for reform is made which is discussed not only in terms of fairness and efficiency but also in terms of political acceptability and of compatibility with European law. It is found that the reform proposed complies with the principles of taxation and European law, but that, at present, it may be difficult to win public acceptance for one of its parts KEYWORDS Road traffic taxation, principles of taxation, user fees, tolls, steering taxes, emission taxes, CO2 taxes JEL H23, H54, Q52, Q53 HIGHLIGHTS 1.
    [Show full text]
  • United Nations Economic Commission for Europe UNECE Timber Committee 68Th Session, Geneva 11–15 October 2010
    Federal Department of the Environment, Transport, Energy and Communications DETEC Federal Office for the Environment FOEN United Nations Economic Commission for Europe UNECE Timber Committee 68th session, Geneva 11–15 October 2010 Country Market Statement: Switzerland Contents What’s new?........................................................................................................................................... 3 1 General economic trends.............................................................................................................. 4 2 Policy measures and developments, which have a bearing on markets of forest products or forest management ........................................................................................................................ 5 2.1 Swiss National Forest Programme (Swiss NFP) .............................................................. 5 2.2 Biodiversity Strategy .......................................................................................................... 5 2.3 Wood Resource Policy and Wood Promotion.................................................................. 5 2.4 Research and development................................................................................................ 6 2.5 Life Cycle Assessment of biomass and wood products................................................. 7 2.5.1 Biomass Strategy ........................................................................................................ 7 2.5.2 Switzerland’s binding ecological
    [Show full text]
  • International Private Client Directory
    International Private Client Directory kpmg.com Introduction KPMG is a global network of professional firms providing Audit, Tax and Advisory services. We have more than 189,000 outstanding professionals working together to deliver value in 152 countries worldwide. The ever increasing mobility of private clients, their capital and their businesses makes it essential that KPMG member firms are able to provide cross-border advisory and compliance tax services to meet their needs. We are happy to provide you with the most recent edition of KPMG’s International Private Client Directory. Please feel free to contact your local KPMG specialists directly; many of whom can offer advice, covering several jurisdictions, if you prefer to receive advice through a single point of contact. Your local KPMG member firm contact is also able to provide introductions to KPMG’s wider network – for example to colleagues with specific expertise in family offices and family businesses. Greg Limb Frank Lampert Partner & UK Head of Private Partner, Client Advisory, London Tax, Zug T: +44 20 7694 5401 T: +41 58249 4984 E: [email protected] E: [email protected] IPC Directory | b Contents Full list 1 Europe 4 Middle East 69 Asia 80 Americas 90 Africa 101 Russia 106 Australia 110 IPC Directory | c Private Client practitioners Name Country City Email Rodolfo Canese Méndez Argentina Buenos Aires [email protected] Andrew Hutt Australia Sydney [email protected] Ben Travers Australia Melbourne [email protected] Friedrich Fraberger Austria Vienna [email protected]
    [Show full text]
  • Land Value Taxation
    Land value taxation Reconciling economic, social and ecological interests ZOE-Institute for future-fit economies Transformation Policy Brief #3 — 12/2020 Imprint Authors Dirk Löhr, Oliver Richters Editor Jonathan Barth Please cite as Löhr D. and Richters O. (2020): Land value taxation. Reconciling economic, social and ecological interests. Transformation Policy Brief #3. ZOE-Institute for future-fit economies. Transparency The financial support of KR Foundation and Partners for a New Economy is greatly appreciated. ISSN: 2627-9436 Layout and design concept Drees + Riggers Cover photo Timo Wielink / unsplash.com Copyright © ZOE-Institute for future-fit economies, 2020 The views expressed in this document are those of the authors and do not represent the official position of ZOE-Institute for future-fit economies. This publication and its contents may be reproduced as long as the reference source is cited. Land value taxation Reconciling economic, social and ecological interests Executive summary With regard to land, the current economic order shows significant undesirable developments in ecological, economic and social terms. Rising land prices prevent affordable housing and create social tensions. On the other hand, the mitigation of this social problem by further soil sealing endangers among others biodiversity and soil fertility. Although a land value tax (LVT) cannot be considered primarily as a steering tax, it may help to reconcile various sustain- ability goals; research shows the potential to ease housing markets, reduce land prices and create more compact settlement patterns. It also supports spatial and urban planning. Given the existence of a land valuation register, a LVT is easily to implement and administer – although its effects are not necessarily easily understood.
    [Show full text]
  • The Canton of Zürich's Roadmap: Smart Energy Region 2050
    The Canton of Zürich’s Roadmap: Smart Energy Region 2050 Interactive Qualifying Project Report completed In partial fulfillment of the requirements for the Degree of Bachelor of Science At Worcester Polytechnic Institute, Worcester, MA ​ ​ By: Zachary Burgess Luke Habib Sam Khalandovsky Brandon Malofsky Advisors: Daniel DiMassa Kathryn Fisler Sponsoring Agency: The ZHAW School of Engineering Liaison: Tara Mann 10/16/2015 [email protected] Abstract As part of the COST Action Plan, ZHAW has presented a goal of achieving a Smart Energy Region in the Canton of Zürich by the year 2050. This target is defined with milestones across 18 areas such as energy efficiency, quality of life, and renewable technologies. This report assesses those goals and develops a roadmap for the canton to achieve some of them, while recommending that other goals be re­evaluated for plausibility. The roadmap is made up of a series of recommendations that could be used by the cantonal government to reach these targets. Additionally, this report provides analyses of each of the 18 relevant areas as well as other roadmaps that have been developed in other cities, providing a strong research base for future work by ZHAW on the Smart Energy Region Project. 1 Acknowledgements This project was something new to the team. We had completed projects for courses before, but our IQP presented new challenges. Our supporters provided us with valuable resources, information, and insight throughout the project. The work they invested contributed to the success of this project. We want to extend our sincerest gratitude to Thea Weiss, Harry Spiess, Vicente Carabias, and Tobias Kuehn at ZHAW for the copious amounts of resources that they provided us with throughout the course of our project.
    [Show full text]
  • Faculteit Rechtsgeleerdheid Universiteit Gent Academiejaar
    Faculteit Rechtsgeleerdheid Universiteit Gent Academiejaar 2013-2014 THE INTRODUCTION OF A FINANCIAL TRANSACTION TAX: BELGIAN, EUROPEAN AND INTERNATIONAL INITIATIVES. Masterproef van de opleiding 'Master in de rechten' Ingediend door Wouter Van Der Veken (studentennr. 00903449) Promotor: prof. dr. Michel Tison Commissaris: Jan Loosen [Page intentionally left blank.] Faculty of Law Ghent University Academic Year 2013-2014 THE INTRODUCTION OF A FINANCIAL TRANSACTION TAX: BELGIAN, EUROPEAN AND INTERNATIONAL INITIATIVES. Master's thesis in the 'Master of Laws' program Submitted by Wouter Van Der Veken (student no. 00903449) Supervisor: prof. dr. Michel Tison Commissioner: Jan Loosen PREFACE AND ACKNOWLEDGEMENTS Being drawn to the often (mildly) esoteric area of banking, financial and capital markets law and blessed with a healthy interest in tax law, the financial transaction tax seemed like (and proved to be) an exciting and challenging multidisciplinary subject matter for a master's thesis. I could not truly foresee, however, how far the research would lead me into the realms of EU law and, to a lesser extent, international law. Writing a thesis on a topic as politically polarized as financial transaction taxes obviously entails some pitfalls. In an informational environment dominated by political and interest groups, it is difficult to catch sight of any nuance. Even doctrinal texts and legal analyses are often the product of enthusiastic advocacy or fierce opposition. This is not necessarily detrimental to quality and insight, but it does make an impartial analysis somewhat more demanding. Nevertheless, I have tried to stick to the facts and reference all views. Throughout the legal analysis, I have attempted to stay true to the CJEU's approach as evidenced by practice, rather than following strict theoretical concepts and patterns.
    [Show full text]
  • Substantive Implementation of Article 29 of Directive 2008/98/EC -Scientific-Technical Foundation for a National Waste Prevention Programme
    TEXTE 81 /2013 Substantive implement- tation of Article 29 of Directive 2008/98/EC -Scientific-technical foundation for a national waste prevention programme - | TEXTE | 81/2013 ENVIRONMENTAL RESEARCH OF THE FEDERAL MINISTRY OF THE ENVIRONMENT, NATURE CONSERVATION AND NUCLEAR SAFETY Project No. (FKZ) 3710 32 310 Report No. (UBA-FB) 001760 E Substantive implementation of Article 29 of Directive 2008/98/EC -scientific-technical foundation for a national waste prevention programme - by Günther Dehoust, Dirk Jepsen, Florian Knappe, Henning Wilts With contributions by Martin Gsell, Theo Schneider, Dr. Norbert Kopytziok, Olaf Wirth, Laura Spengler, Knut Sander, Joachim Reinhardt, Dr. Georg Mehlhart, Alexandra Möck, Peter Küppers, Alexandra Robinson, Ulrike Meyer-Hanschen Öko-Institut e.V., Freiburg / Ökopol GmbH, Hamburg / ifeu GmbH, Heidelberg, Germany On behalf of the Federal Environment Agency (Germany) UMWELTBUNDESAMT This publication is only available online. It can be downloaded from https://www.umweltbundesamt.de/publikationen/substantive- implementation-of-article-29-of along with a German version. The contents of this publication do not necessarily reflect the official opinions. ISSN 1862-4804 Study performed by: Öko-Institut e.V. Postfach 1771 79017 Freiburg, Germany Study completed in: January 2013 Publisher: Federal Environment Agency (Umweltbundesamt) Wörlitzer Platz 1 06844 Dessau-Roßlau Germany Phone: +49-340-2103-0 Fax: +49-340-2103 2285 Email: [email protected] Internet: http://www.umweltbundesamt.de http://fuer-mensch-und-umwelt.de/ Edited by: Section III 1.5 Municipal Waste Management, Hazardous Wastes, Focal Point to the Basel Convention Susann Krause, Dr. Joachim Wuttke Dessau-Roßlau, September 2013 Abstract Based on the European Waste Framework Directive and the German Recycling Management Act of 01.06.2012 the objectives for a national waste prevention programme were defined.
    [Show full text]