Taxes designed to counter unsustainable behaviours that lead to environmental destruction are usually styled as surtaxes on purchase prices. It makes more sense to locate the source of the profits derived from such behaviours and tax them in order to internalize the environmental costs that are...

"Tax authorities already operate in an environment that is laden with risks." For the foreseeable future the spotlight on tax within a context of a global financial crisis, is set to hold special interest and new challenges for the ATO's administration of Australia's tax and superannuation systems

Current strategies to minimize the anthropogenic emission of greenhouse gases focus on reducing emissions from developed countries. Long term strategies for addressing global warming, however, will need to minimize greenhouse gas emissions from developing countries, as approximately two-thirds...

This report, submitted by the Independent Expert to the Human Rights Council for its March 2015 session, describes good practices of governments, international organizations, civil society organizations, corporations and others in the use of human rights obligations relating to the environment,...

The interest that governments, indigenous groups and multinational corporations share in property and natural resources has often had devastating impacts on indigenous communities in North and South America. These communities have experienced dispossession dating back to the time the two...

Multinational Enterprises (MNEs) can play an important role in the implementation of the Sustainable Development Goals (SDGs). This article examines ‘what we know’ about their participation in implementing the SDGs and their impact, both positive and negative, on People, Planet, Prosperity...

Transnational standards related to the environmental and social sustainability of production processes are becoming commonplace governance tools in the global economy. This book demonstrates how sustainability standards serve two fundamentally different functions: coordination and regulation....