This study examines the firm level drivers of employment growth in East Africa in which they are categorized as firm specific, entrepreneur specific and business environment characteristics. Using a...

Purpose This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts…

Behavioral economics - a field based in collaborations among economists and psychologists - focuses on integrating a nuanced understanding of behavior into models of decision-making. Since the mid…

The objective of this document is to review, identify, and analyze opportunities for fiscal instruments in the waste management sector in Costa Rica, according to the priorities of the updated...

At the United Nations Framework Convention on Climate Change 26th Conference of the Parties (COP 26) in November 2021, Vietnam pledged to phase out unabated coal power by the 2040s or as soon as…

The current corporate income tax (CIT) expense occupies just one line item on the statement of profit or loss and other comprehensive income. However, it is a unique line item following tax rules and…

Increasing strategic and large-scale investments in low-and middle-income countries are required to ensure a just, equitable, and predictable low-carbon transition. Mobilizing Climate Investment…

Sustainable Energy Transitions, with emphasis on gendered and intersectional aspects, lies at the core of a low carbon society. The implications of energy interventions, policies, and transitions is…

Infrastructure, both hard (Transport) and soft (Digital), are considered catalysts of economic growth. The provision for low-carbon infrastructure, in light of public-private partnerships, is part of…

Assessment of individual, organizational, and institutional capacities is important to accelerate the pace of transition to a low-carbon economy. Human and Institutional Capacity is part of a larger…