The EU member states have committed to achieving climate neutrality, i.e. netzero greenhouse gas (GHG) emissions, by mid-century. The two emissions trading systems (ETSs) in the EU—ETS1 and ETS2—are the lead…
The global public good nature of climate change mitigation and the resulting free-rider problem require a restructuring of the incentives for countries to price fossil energy consumption. Existing empirical…
Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses…
The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single…
