Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that higher capital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

Data on the growth performances of countries with similar comparative (dis)advantage and political institutions reveal a striking variation across world regions. While some former autocracies such as the East Asian growth miracles have done remarkably well, others such as the Latin American...

Realisation that foreign startups have the potential to add new and innovative products and services to the market, bring in investment and create more jobs compared to traditional firms, a number of countries are providing fiscal and non-fiscal incentives, including startup visas, to attract...

This paper explores the relationship between environmental protection and international capital movements, when tax policy is endogenous (through voting). A two-period general equilibrium model of a small open economy is specified to compare the effects of two different constitutions (commitment...

The analysis and measurement of poverty is a crucial and unsolved issue in the field of social science. This work aims to measure poverty as a multidimensional notion using a new composite indicator. However, subjective choices as different weighting schemes on the indicator's construction could...

As part of the CITI4GREEN project, this contribution analyzes the public interventions contained in Re-START "Territorial Resilience of the Central Apennines Earthquake Reconstruction'' assessing their impacts on the sustainability guidelines posed by the United Nations through the establishment...

Is aggregate income enough to summarize the well-being of a society? We address this longstanding question by exploiting a novel approach to study the relationship between gross domestic product (GDP) and a set of economic, social and environmental indicators for nine developed economies. By...

The availability of large transaction level datasets, such as retail scanner data, provides a wealth of information on prices and quantities that national statistical institutes can use to produce more accurate, timely, measures of inflation. However, there is no universally agreed upon method...

Promoting social information reporting and disclosure can promote sustainable banking. The paper aims to measure banking social sustainability by constructing a new interval-based composite indicator using the Thomson Reuters database. In this work, we propose an approach to constructing...

Composite indicators are increasingly important in country comparisons and in policy making. At the same time, the robustness of the results obtained and in particular of the rankings and the conclusions obtained from the analysis it is usually accepted with doubts. In this sense our proposal is...