While cities are important emitters of greenhouse gases (GHG), they are also vulnerable to the impacts of climate change; at the same time they constitute innovation hubs for climate action. For cities to fulfil their potential for global climate action, a thorough understanding of the governance...

The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD countries between 1999 and today is examined. A look at the...

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements...

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an approach to bridge the gap between probabilistic...

Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely opaque, costly and often ineffective in reaching their stated goals. They also frequently trigger unwanted side effects. In order to improve the performance of these tools, the...

A fin de incrementar los propios ingresos, algunos municipios peruanos han creado a partir de 1996 agencias tributarias semiautónomas, los así denominados Servicios de Administración Tributaria (SAT). Estas agencias son autónomas en su planificación financiera y de personal. Perciben como...

In order to stimulate revenue mobilisation and local autonomy, some governments decentralise property taxes to the municipal level. Indonesia did so in a gradual process between 2010 and 2014, transferring responsibility for the rural and urban land and building tax to its nearly 500 cities and...

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to assess the performance of developing...