Results 171 to 180 of about 623,274 (303)
For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support
Environmental Policy and Governance, EarlyView.ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon +4 more
wiley +1 more source
The impacts of the 1988 tax reform on married women's labour supply in Canada [PDF]
I investigate the impact of the Canadian Federal tax reform of 1988 on the labour supply of lower income married women. The Canadian federal tax reform of 1988 replaced the spousal exemption with a nonrefundable tax credit. This reduced the dependence of
Sung-Hee Jeon
core
Environmental Policy and Governance, EarlyView.ABSTRACT The sound formation of robust environmental policies is increasingly important for low‐ and middle‐income countries (LMICs) to achieve their national objectives and international commitments. However, policy implementation can be complex, and environmental policies may not be prioritised given other critical socio‐economic development issues ...
Rebecca K. M. Clube, Julia Tomei
wiley +1 more source
Tax Design and Tax Reform [PDF]
Public Finance Review, 2017 Massimo Bordignon, Paolo Liberati
openaire +3 more sources
Labor Supply Prediction when Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
core
Enabling a Circular Water Transition: Identifying Governance Pathways for Wastewater Reuse
Environmental Policy and Governance, EarlyView.ABSTRACT Over 80% of the world's wastewater is discharged untreated, making reuse a widely underutilised strategy for addressing water scarcity. Due to the complexity of implementing water reuse systems, supportive governance conditions are required to steer this process and overcome barriers.
Kirsty Holstead +4 more
wiley +1 more source
Use of Simulation Models for the Tax Reform in Slovenia [PDF]
In 2007 Slovenia launched a comprehensive reform of its tax system. To estimate the different proposals (including a flat-tax proposal) and their overall effect on individual taxpayers and government budget a static micro-simulation model was constructed
Boris Majcen +3 more
core
Sidelining Mitigation: Climate Delay Discourses Among Municipal Legislators in Southeastern Brazil
Environmental Policy and Governance, EarlyView.ABSTRACT This study investigates how municipal legislators frame climate mitigation and how these framings shift responsibility, narrow the perceived scope of municipal authority, and reduce the urgency or feasibility of local action. We analyzed 31 interviews with city councilors serving on Permanent Environmental Committees across municipalities in ...
Tainá Yumi Patriani
wiley +1 more source
Tax Reform and Environmental Taxation [PDF]
I measure the industry impacts of an environmental tax reform where a carbon tax is used to finance full or partial corporate tax integration. I find that the industry impacts of such a reform are likely to be modest (in the sense of impacts on returns ...
Gilbert E. Metcalf
core
Environmental Policy and Governance, EarlyView.ABSTRACT The interest in putting a price on carbon emissions is increasing in pace with the urgency of climate change. In this article we compare the adoption of one such policy instrument, carbon taxation, in the cases of Sweden and Mexico. We use a theoretical framework that focuses on economic and environmental factors influencing the policy process
Jakob Skovgaard +3 more
wiley +1 more source