With the first Global Stocktake to be presented at the 28th Conference of the Parties (COP28) to the United Nations Framework Convention on Climate Change (UNFCCC) in Dubai, the question of inadequate levels of climate finance for developing countries will again take centre stage. Ongoing...

The key tools and governance approaches for international cooperation for sustainable development (hereafter, international cooperation) were set up in a markedly different time and age. International cooperation - with official development assistance (ODA) as the dominant means of...

The key tools and governance approaches for international cooperation for sustainable development (hereafter, international cooperation) were set up in a markedly different time and age. International cooperation – with official development assistance (ODA) as the dominant means of...

This collective IDOS Discussion Paper seeks to inform the incoming EU leadership and member state capitals about the EU's role in a changing world, main internal and external influences, as well as the prospects and expected challenges in the new legislative period. The primary focus of this...

This collective IDOS Discussion Paper seeks to inform the incoming EU leadership and member state capitals about the EU's role in a changing world, main internal and external influences, as well as the prospects and expected challenges in the new legislative period. The primary focus of this...

With the first Global Stocktake to be presented at the 28th Conference of the Parties (COP28) to the United Nations Framework Convention on Climate Change (UNFCCC) in Dubai, the question of inadequate levels of climate finance for developing countries will again take centre stage. Ongoing...

Motivation The COVID‐19 pandemic is the most recent instance of global development problems being liable to occur anywhere, challenging the assumption of a world divided into "developed" and "developing" countries. Recent scholarship has increasingly opted for the term "global development" to...

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an unrestricted loss carryback provides firms with...