This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is…
Using economic games as a learning intervention in 56 Indian communities showed that involving more women led to greater success in sustainable water management two years after the intervention. Participation of…
This essay provides evidence for a decrease in research productivity in the last decades for the People’s Republic of China (hereafter “China”) and Germany. Estimates imply that research productivity falls, on…
With increasingly extreme weather, high energy prices, the shift towards renewable energy, and the ongoing debates over a new heating law, climate, energy, and the environment have gained significant relevance…
Accounting for nearly 8% of global annual carbon dioxide (CO2) emissions, the cement industry is considered difficult to decarbonize. While a sizeable number of abatement levers for Portland cement production is…
With the aim of limiting global warming, environmental subsidies are a popular public finance instrument to reduce carbon emissions. However, there is little evidence on why subsidies are effective in increasing…
During the COVID-19 pandemic, hospitals faced a unique predicament. Hospital care was urgently needed and society took efforts to prevent overwhelming hospitals. However, hospitals in case-based reimbursement…
This policy brief is concerned with the efficient allocation of subsidies for eco-friendly products. Examples include subsidies for cargo or e-bikes, electric cars, and energy efficient building retrofits.…
