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Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...
Persistent link: https://www.econbiz.de/10012859856
Using firm-level data covering 709 cities in 128 countries, we examine the role of a comprehensive list of business and institutional environment variables at the sub-national level in explaining firm employment and productivity growth. We find basic protection (with corruption as an element),...
Persistent link: https://www.econbiz.de/10013163637
Since the expiry of the ‘peace clause' at the end of 2003, it has been unclear which obligations under the WTO SCM Agreement apply to subsidies granted to agricultural products. This is in particular important for export subsidies, which are prohibited under the SCM Agreement, but, to some...
Persistent link: https://www.econbiz.de/10013019786
Since the advent of state sovereignty with the Peace of Westphalia, powerful Western nations have determined and applied international law in a manner that advance their national interests. In short, the international legal process has been a mechanism of hegemony, and powerful Western nations...
Persistent link: https://www.econbiz.de/10013063806
Global energy demand is likely to increase by 45 percent by 2030. Climate change will threaten existing employment and necessitate new green jobs. Funding has gone towards such renewable energy technologies as wind and solar; such fuel economy options as second-generation hybrids, plug-in...
Persistent link: https://www.econbiz.de/10012753535
The Addis Ababa Action Agenda raises the urgency to address growing financing and capacity needs at all levels of government in developing countries (para. 34) while the 2030 Agenda calls to “localise” the SDGs. In its High Level Communiqué of 31 October 2017, the DAC stressed that...
Persistent link: https://www.econbiz.de/10012164706
After outlining recent developments and the scope, target audience, and structure of the book, we review the literature on globalisation and environmental policy, especially the impact of globalisation on the environment and changes in environmental governance in relation to increasingly global...
Persistent link: https://www.econbiz.de/10014175742
The World Economic Forum recognizes that while restrictions on energy affect water systems and vise versa, energy and water policy are rarely coordinated. The International Panel on Climate Change predicts that wet places will become wetter and dry places will become dryer. Transboundary water,...
Persistent link: https://www.econbiz.de/10014196020
Persistent link: https://www.econbiz.de/10013553451