List of Contributors

Transcription

1 Mikael Skou Andersen is professor of Environmental Policy Analysis of Aarhus University. He is a Danish academic in the field of comparative environmental politics and economics, with a track record of research on environmental taxation in particular. From 2010 to 2013 he was with the European Environment Agency in Copenhagen, where he provided guidance on environmental tax reform to Member States with fiscal imbalances. He has been a member of an advisory committee on CO 2 taxation in Denmark, and also an adviser to the OECD and the CCICED. Álvaro Antón Antón is a lecturer at the Faculty of Law of the University Cardenal Herrera CEU. He was a research associate of the IFA for the term His areas of expertise are environmental taxation, State aid and EU tax law and international taxation, fields in which he has published several articles and contributions. He participates in various funded research projects collaborating with different universities. He was awarded the 2014 European Academic Tax Thesis Award (EATTA) by the EATLP and the European Commission. Lorenzo del Federico is full professor of Tax Law at the Faculty of Economics of the University of Chieti-Pescara. He has been both a member of international working groups and the academic responsible for several research units, as well as national coordinator (as winner of the Ministry of Universities and Research competition) of the 2009 PRIN Project on Public finance and tax incentives for areas struck by natural disaster. The Italian and European law. He is the author of three monographs and nearly 200 articles, published in Italian and international tax journals. In addition, he is a member of several scientific committees and co-founder and/or co-director of two tax journals. Estela Ferreiro Serret is a lecturer at the Tax Law department of the University of Barcelona. She holds a double degree in Law (Complutense University of Madrid and Université Paris 1 Panthéon-Sorbonne) and a PhD in Tax Law (University of Barcelona). She was awarded the Annual Sáinz de Bujanda Thesis Award by the Spanish Ministry of Finance and Public Administration in She was a postdoctoral research fellow at IBFD and is involved in several funded research projects. She has published various articles and book chapters on, among other topics, the relation between State aid law and tax law. 413

2 Elizabeth Gil García is a doctoral researcher at the Tax Law department of the University of Alicante, where she received a bachelor s degree in Law (with honours) as well as an LLM in Environmental Law in Her PhD thesis focuses on Tax Incentives related to R&D, under the supervision of Prof. Dr Amparo Navarro. In a short time, she has published five articles not only on R&D taxation but also on other topics, such as environmental taxation. Silvia Giorgi achieved a PhD (curriculum Tax Law) in 2013 at the International Doctoral School of Law and Economy Tullio Ascarelli of the University of Chieti-Pescara, with the additional title of Doctor Europaeus. During her doctoral studies, she won the competition for a research fellowship in the Advanced education network research project abroad. She has also been a visiting research fellow at the University of Seville (Spain). In she was a lecturer in Tax Law at the University of Trento. She has authored several articles in tax journals. María Amparo Grau Ruiz is a Tax Law Professor at Complutense University of Madrid. She is the main researcher of the Spanish-funded project on Fiscal measures to promote socially responsible foreign investment: legal approach and impact on institutions and accountancy in developing economies. Her main publications and awards include: Mutual assistance for the Recovery of Tax Claims (Kluwer Law International, Mitchell B. Carroll); La cooperación internacional para la recaudación de tributos (La Ley, Pierre Coppens); and La coordinación legislativa en los impuestos cedidos (Iustel, Spanish Royal Academy of Jurisprudence). Yingfeng Long is a doctor of law of the East China University of Political Science and Law, senior visiting researcher at Boston University Law School, law professor and Dean of the School of Literature and Law of Shangai Lixin University of Commerce, standing committee member of the Shanghai Law Society, and vice president of the Shanghai Tax Law Society. He has taught Civil Law and International Tax Law, published more than 40 papers and 6 books in the area of international tax law and civil law, and has chaired more than 10 research projects, including the National Social Science Fund research project. Vicente López-Ibor Mayor is former Commissioner of the Spanish National Energy Commission, a founding member of the European Energy Regulatory Council, and former General Manager at the FCC Group. Currently, he is President of Estudio Jurídico Internacional and chairman of Lightsource Renewable Energy Ltd. He holds a bachelor s degree in Law 414

3 from Complutense University of Madrid, an MBA and AMP from IESE, Business School of the University of Navarra. He completed the Executive IME Program at JFK University of Harvard, some executive programs at Harvard Business School, and is the author of several publications on law. Jerónimo Maillo is professor of EU Law, senior research fellow at the Institute for European Studies and coordinator of its Centre for Competition Policy at CEU San Pablo University, Madrid, where he currently holds a Jean Monnet Module. He has been appointed as an expert on EU competition law and single european market in several international training and research projects. He has published extensively in the area of competition law (author of a monograph, textbook and more than 35 articles in legal journals and book chapters, as well as editor of 12 books). Janet E. Milne is professor of Law at Vermont Law School, where she has taught Environmental Taxation since She is co-editor of The Handbook of Research on Environmental Taxation and Critical Issues in Environmental Taxation. After receiving her JD from Georgetown University Law Center, she clerked for Frank M. Coffin, Chief Judge of the US Court of Appeals for the First Circuit, served as an attorney at Covington and Burling, and was legislative assistant to US Senator Lloyd Bentsen, Chair of the Senate Finance Committee. Alice Pirlot has been an FNRS research fellow and PhD candidate since October 2012 at the Catholic University of Louvain, Belgium, where she also earned a master s degree in Law. She also has to a master s degree in European Interdisciplinary Studies from the College of Europe, Poland. She has been studied and conducted research in the Netherlands (University of Utrecht), Belgium (Universities of Namur, Antwerp and Louvain), Austria (WU Vienna University of Economics and Business) and Germany (Max Planck Institute for Tax Law and Public Finance, Munich). Her doctoral research focuses on the environmental dimension of cross-border taxation. Pasquale Pistone is the Academic Chairman of IBFD. He holds a Jean Monnet ad personam Chair in European Tax Law and Policy at WU Vienna University of Economics and Business and is associate professor of Tax Law at the University of Salerno. His main fields of expertise are European and international tax law, on which he has published as (co-)editor of 34 books and author of 2 books and over 160 articles translated into ten languages around the world. 415

4 Federica Pitrone is a postdoctoral research fellow at IBFD and lecturer at Maastricht University. She holds a PhD in Tax Law from the Luiss Guido Carli University, where she was also a research and teaching associate. Her areas of expertise are environmental taxation, tax policy, and European and international tax law. She participates in various funded research projects collaborating with different universities and she is regularly invited to present at conferences and seminars. She was awarded the 2012 Uckmar Visiting Research Scholarship in International Tax Law. Jesús Rodríguez Márquez is associate professor of Tax and Financial Law and has been Deputy Director at the Institute for Fiscal Studies (Spanish Ministry of Finance and Public Administration). He is a doctor of laws and was a member of the 2010 Working Group on Environmental Taxation at the Ministry of Economy and Finance. José A. Rozas is associate professor of Financial and Tax Law at the University of Barcelona and obtained a PhD in Law from the Complutense University of Madrid in He has participated in several research projects in the United States, Italy, the United Kingdom and the Netherlands, and has published more than 100 articles in national and international periodicals and books. His main research topics are environmental taxation, and tax compliance and enforcement. María Teresa Soler Roch received her bachelor s degree in Law from the University of Valencia, where she also finished her PhD thesis in Tax Law in 1977 (with honours). She became (full) professor of Tax Law in She has supervised ten PhD students and is the author of over 70 articles. She has been in charge of the Tax Law department at the University of Alicante since 1995 and served as chairperson of the Spanish Taxpayer s Ombudsman from 2008 to Edoardo Traversa holds a law degree (Catholic University of Louvain), a doctorate in Tax Law (Catholic University of Louvain and University of Bologna) and a diploma in German law (Humboldt University of Berlin). He is professor of Tax Law at the Catholic University of Louvain. His courses and research domains mainly cover fiscal and financial federalism, interaction between tax systems and public policies, as well as European and international tax law. He is also a lawyer Of Counsel at the Brussels bar (Liedekerke). Caterina Verrigni received her law degree at the University of Bologna, completing her final thesis in Tax Law. After teaching for several years, she 416

5 is currently collaborating with Prof. del Federico at the University of Chieti- Pescara, where she has worked as a researcher since She is assistant professor of Tax Law and Tax Procedures. She is the author of several contributions and has reported at international tax seminars and conferences. She is also a member of the editorial committee of several journals and has participated in many international research projects. Marta Villar Ezcurra is full professor of Tax Law and has been General Secretary at the CEU San Pablo University, Madrid, and coordinator of the Jean Monet Project Energy taxation and State aid control: looking for a better coordination and efficiency (Ref EPP ES- EPPJMO-PROJECT) and a national research project on energy taxation (DER P). External consultant of the European Commission, she also serves as a visiting professor for LLM courses in European Tax Law at several Spanish and foreign universities. She has published and lectured extensively on a broad range of topics related to national, European and international taxation. She is an active member of international scientific and professional associations for tax and fiscal law. Sébastien Wolff holds a master s degree in Law (Catholic University of Louvain, University of Birmingham), a master s degree in Economics (Catholic University of Louvain), a complementary degree in Tax Law and a complementary degree in European Taxation (ICHEC Brussels Management School). Since 2011, he has been a teaching assistant and researcher at the Catholic University of Louvain in the field of company and tax law. His areas of interest cover international and European tax regulations with a special focus on energy taxation and R&D policies and tax incentives. 417