Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne and Hope Ashiabor
Chapter 6: Taxing malls: ways to achieve sustainable urban mobility and transport1
As the population becomes increasingly concentrated in urban areas, new taxes often need to be introduced to fund services for collective consumption, while protecting the environment. One case in point is access to large malls, mostly located in suburbs. During the last decade, there has been a tendency in Spain to tax some large department stores in commercial areas for the environmental harm that they may cause. At this point it is worth reviewing the legislation in force to see whether it promotes sustainable urban mobility and transport. Taxes of this kind have been introduced by some Regional Acts in several Autonomous Communities (Catalonia, Asturias, Navarre and Aragon). Experience shows that their regulation tends to change with the passage of time. Nowadays, there may be significant differences from one tax to another in the definition of the taxable event and the determination of the tax debt.
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