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WU Vienna Tax law

Faculty

Alice Pirlot

Alice Pirlot is a Senior Research Fellow in Law at the Oxford University Centre for Business Taxation. Prior to joining the Centre, Alice was a research fellow of the National Belgian Fund for Scientific Research (FNRS) at the University of Louvain, where she completed her PhD in April 2016. Alice’s main expertise lies at the intersection between tax, environmental, EU and international trade law. Her publications cover a wide range of topics, including environmental border tax adjustments, the taxation of the energy sector, the interactions between tax policy and the UN Sustainable Development Goals as well as the WTO law compatibility of the destination-based cash flow tax.

Courses:
Environmental taxes are often described as cost-efficient policy instruments to promote environmental protection. The objective of this lecture is to shed light on the tax design and main objectives of environmental and environmentally driven taxes and tax incentives. Moreover, the lecture will analyse the main legal issues surrounding the adoption of environmental tax measures at the national, EU and international levels. Although the lecture will not focus on one specific type of environmental tax measure, attention will be paid to the specific case of carbon taxes.



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