FILTER

Show all…

Displaying 71 - 80 of 1085 publications

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…

12 January 2024 | Peer Reviewed | Uganda

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…

16 May 2023 | Report |

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...

11 December 2023 | Other Publications | Central America

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…

11 August 2023 | Peer Reviewed | Vietnam

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…

11 August 2023 | Peer Reviewed | Vietnam

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…

19 April 2023 | Report |

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…

19 April 2023 | Report |

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…

19 April 2023 | Report |

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…

19 April 2023 | Report |

Identifying policies and the corresponding actors, processes, and methods that enable the creation of a policy environment are important to put climate and low-carbon energy transition policies in…

19 April 2023 | Report |