The paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000/2001. The tax reduction from a change was larger, the larger the expected profits. However, with costs of...

Chapter 1 Introduction - Serendipity of Low Carbon Energy System and the Scope of Regional Cooperation -- Chapter 2 Low carbon energy systems in China - Visioning Regional cooperation through one belt one Road -- Chapter 3 A multi-level Experience of designing low-carbon energy systems in India...