Alice Pirlot

Geneva Graduate Institute

Assistant Professor

Catholic University of Louvain (UCL)

FNRS Research Fellow

Place Montesquieu, 3

Louvain-la-Neuve, 1348

Belgium

  • Geneva Graduate Institute

  • Catholic University of Louvain (UCL)

SCHOLARLY PAPERS

16

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3,803

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (16)

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1.

Tax Policy and the COVID-19 Crisis

Richard Collier, Alice Pirlot, John Vella, 'Tax Policy and the COVID-19 Crisis' (2020) 48 Intertax (Issue 8/9).
Number of pages: 24 Posted: 10 Jul 2020
Alice Pirlot, Richard Collier and John Vella
Geneva Graduate Institute, University of Oxford - Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads 574 (82,770)
Citation 3

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COVID-19; tax policy; international tax reform; transfer pricing; profit shifting; tax and the digital economy

2.

Border Carbon Adjustments and Alternative Measures for the EU ETS: An Evaluation

DIW Berlin Discussion Paper No. 1855
Number of pages: 23 Posted: 30 Mar 2020
Roland Ismer, Karsten Neuhoff and Alice Pirlot
German Institute for Economic Research (DIW Berlin), German Institute for Economic Research (DIW Berlin) and Geneva Graduate Institute
Downloads 554 (86,548)
Citation 2

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Carbon pricing, Climate policy, International trade, WTO

3.

Exploring the Impact of EU Law on Energy and Environmental Taxation

Alice Pirlot, "Exploring the Impact of EU Law on Energy and Environmental Taxation", in: C. HJI Panayi, W. Haslehner, E. Traversa (Eds.), Research Handbook in European Union Taxation Law (2020) Cheltenham, UK
Number of pages: 27 Posted: 31 Oct 2019 Last Revised: 10 Nov 2019
Alice Pirlot
Geneva Graduate Institute
Downloads 497 (98,932)

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EU environmental tax law; EU green taxes; carbon taxes; energy taxes; environmental taxes

4.

A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) & Taxation

Number of pages: 18 Posted: 21 Oct 2019 Last Revised: 25 Oct 2019
Alice Pirlot
Geneva Graduate Institute
Downloads 409 (124,859)
Citation 2

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sustainable taxation, sustainability of the tax system, UN 2030 Agenda, UN SDGs, regulatory taxes, tax incentives

5.

Environmental vs. Traditional Border Tax Adjustments: Combating Global Environmental Challenges Through Tax Law

WU International Taxation Research Paper Series No. 2015-05
Number of pages: 11 Posted: 09 Feb 2015 Last Revised: 10 Feb 2015
Alice Pirlot
Geneva Graduate Institute
Downloads 239 (219,338)

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6.

The Vagueness of Tax Fairness: A Discursive Analysis of the Commission’s ‘Fair Tax Agenda’

Alice Pirlot, The Vagueness of Tax Fairness: A Discursive Analysis of the Commission’s ‘Fair Tax Agenda’ (2020) 48(4) Intertax, pp. 402-415.
Number of pages: 14 Posted: 25 Nov 2020
Alice Pirlot
Geneva Graduate Institute
Downloads 226 (231,494)

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Tax fairness, EU fair tax agenda, fair share, fair trade, fair competition, level playing field, social fairness, distributive justice, procedural justice

7.

Les interactions entre la fiscalité et la responsabilité soci(ét)ale des entreprises: Au-delà de la planification fiscale, la fiscalité environnementale comme lieu d’expression de la R.S.E. ? (Corporate Social Responsibility (CSR) & Taxation: An Analysis of Their Interaction)

Alice Pirlot, Les interactions entre la fiscalité et la responsabilité soci(ét)ale des entreprises. Au-delà de la planification fiscale, la fiscalité environnementale comme lieu d'expression de la R.S.E.? (2014) 74(3) Annales de Droit de Louvain, pp. 377-394.
Number of pages: 18 Posted: 20 Mar 2021
Alice Pirlot
Geneva Graduate Institute
Downloads 224 (233,418)

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Responsabilité sociale des entreprises; fiscalité; impôt des sociétés; fiscalité verte

8.

Don’t Blame It on WTO Law: An Analysis of the Alleged WTO Law Incompatibility of Destination-Based Taxes

University of Oxford Centre for Business Taxation, WP 19/16, November 2019
Number of pages: 43 Posted: 03 Apr 2020
Alice Pirlot
Geneva Graduate Institute
Downloads 209 (249,119)

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Destination-Based Taxes; Destination Based Cast Flow Tax; DBCFT; WTO Law; Non-Discrimination; GATT; ASCM

9.

Some Observations on the Tax-Related Provisions in the EU–UK Trade and Cooperation Agreement

Alice Pirlot, 'Some observations on the tax-related provisions in the EU -UK Trade and Cooperation Agreement' (2021)1 British Tax Review pp. 1-14 “This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax R
Number of pages: 15 Posted: 03 Apr 2021
Alice Pirlot
Geneva Graduate Institute
Downloads 192 (269,000)

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Brexit; Trade and Cooperation Agreement; Good tax governance; Fiscal subsidy; Carbon pricing

10.

Climate Neutral Production, Free Allocation of Allowances under Emissions Trading Systems, and the WTO: How to Secure Compatibility with the ASCM

DIW Berlin Discussion Paper No. 1948
Number of pages: 20 Posted: 03 Jun 2021
Roland Ismer, Harro van Asselt, Jennifer Haverkamp, Michael Mehling, Karsten Neuhoff and Alice Pirlot
German Institute for Economic Research (DIW Berlin), affiliation not provided to SSRN, affiliation not provided to SSRN, Massachusetts Institute of Technology (MIT), German Institute for Economic Research (DIW Berlin) and Geneva Graduate Institute
Downloads 186 (276,612)
Citation 1

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WTO, ASCM, Carbon Pricing, Free allowance allocation, Climate Contribution, Carbon Contracts for Difference

11.

Sections 42–85 and Schedules 9–15: plastic packaging tax

Alice Pirlot, "Sections 42–85 and Schedules 9–15: plastic packaging tax" (2021) 4 British Tax Review 415-423.
Number of pages: 10 Posted: 18 Nov 2021
Alice Pirlot
Geneva Graduate Institute
Downloads 106 (431,839)

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plastic packaging tax

12.

Taxation as a Means of Migration Control: The Case of Hungary

Luc Leboeuf & Alice Pirlot, "Taxation as a Means of Migration Control: The Case of Hungary" (2019) 47(3) Intertax, pp. 291-297.
Number of pages: 7 Posted: 27 Nov 2019 Last Revised: 17 Jun 2020
Alice Pirlot
Geneva Graduate Institute
Downloads 103 (440,832)

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Taxation; Migration; Migration Control; Human Rights; Special Immigration Tax

13.

Section 111: Preparing for a New Tax in Respect of Certain Plastic Packaging

A. Pirlot, “Section 111: preparing for a new tax in respect of certain plastic packaging” (2020) 4 British Tax Review pp. 534-536.
Number of pages: 4 Posted: 20 Feb 2021
Alice Pirlot
Geneva Graduate Institute
Downloads 99 (453,013)

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plastic packaging tax; plastic waste; Finance Act 2020

14.

Section 95 and Schedule 12: Carbon Emissions Tax; Section 96: Charge for Allocating Allowances under Emissions Reduction Trading Scheme

A. Pirlot, “Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme” (2020) British Tax Review pp. 490-497.
Number of pages: 9 Posted: 20 Feb 2021
Alice Pirlot
Geneva Graduate Institute
Downloads 99 (453,013)

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Carbon Emissions Tax; EU ETS; UK ETS; Carbon Pricing

15.

Can Governments Ban Materials with Large Carbon Footprint? Legal and Administrative Assessment of Product Carbon Requirements

DIW Berlin Discussion Paper No. 1834 (2019)
Number of pages: 30 Posted: 12 Dec 2019
Timo Gerres, Manuel Haussner, Karsten Neuhoff and Alice Pirlot
Comillas Pontifical University, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Law School, Students, German Institute for Economic Research (DIW Berlin) and Geneva Graduate Institute
Downloads 86 (495,378)
Citation 1

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Embodied Carbon, Climate Policy, Standards, Technical Regulations, WTO

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Border Carbon Taxes; Border Carbon Tax Adjustments; Border Environmental Adjustments; WTO Law