Cohesion in European shipping policy: the case of tonnage tax

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Chapter 8 in Globalisation, Policy and Shipping, 2022, pp 145-212 from Edward Elgar Publishing

Abstract: This chapter provides a detailed analysis of the role of state-aids in shipping in the EU with particular reference to the role of tonnage tax - a specific and less onerous form of corporate taxation specifically aimed at helping the shipping industry. Its application and growth is analysed from the late 20th century onwards and its popularity as a state-aid permitted by the EU is noted. Detailed examples are taken from a variety of EU nation-states including Greece, Germany, Italy, Spain, Sweden, Denmark, Ireland and Finland in addition to that of ex-EU member the UK. The discussion focusses upon the need for tonnage taxation, its relationship to global issues in the shipping sector and a comparison of the different approaches taken by different nation-states, all within the broader supra-national policy constraints of the EU.

Keywords: Business and Management; Economics and Finance; Environment; Geography; Urban and Regional Studies (search for similar items in EconPapers)
Date: 2022
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