This paper investigates the impact of individuals' social identity on their tax attitudes, and how these effects on the micro level are translated to an impact of ethnic heterogeneity on the public's 'overall' tax morale. We find that both racial and national identities play important roles...

"Because of the differing forms that international agreements on trade in goods and trade in services take in the GATT (1994) and the GATS there is an incompatibility between measures of world trade in goods and services. Measures of goods trade reflecting GATT (1994) are restricted to trade...

Former reports of Environmental, Social and Governance (ESG) tended to focus on the equity side of investing, and today green bonds also offer and introduce sustainability factors. This paper is about the relevance, potential benefits and key arguments for countries with low-and middle-incomes...

Because of the differing forms that international agreements on trade in goods and trade in services take in the GATT (1994) and the GATS there is an incompatibility between measures of world trade in goods and services. Measures of goods trade reflecting GATT (1994) are restricted to trade that...