News by Subject Social & Behavior

Brand asymmetries must be considered when applying cigarette tax hikes and smoke-free restrictions.

A team of researchers from Potsdam and Berlin has identified requirements for a dynamic, long-term carbon price pathway to reduce the demand for CO2 removal technologies and thus effectively limit long-term risks. The approach minimizes governance and sustainability concerns by proposing a market-based and politically feasible approach.

A recent study finds US companies that have a substantial number of employees in foreign jurisdictions with lower tax rates are more likely than their peers to "artificially" locate earnings in those jurisdictions - and the Internal Revenue Service is less likely to challenge these complex tax-planning activities.

A recent study of more than 2,000 companies finds that corporations feeling the pinch of financial constraints can benefit significantly from taking a more aggressive stance in their tax planning strategies. One takeaway of the finding is that tax authorities should look closely at the activities of companies facing financial constraints to make sure their tax activities don't become overly aggressive.

New research suggests sugar taxes only slightly changed consumer behaviour, arguing that a combination of different policies is fundamental to tackle obesity.

Ticket inspection on public transport can prompt law-abiding people to behave dishonestly once they have gotten off the bus, according to a study published in The Economic Journal.

Subsidising low carbon emission meals could encourage more people to choose them, according to new research.

Meghan Joy, an assistant professor of political science, argues that urban studies, and particularly urban political scientists, should re-assess the concept of the progressive city. The once-widely embraced notion fell out of favour over the past several decades as local politicians embraced neoliberal policies that she says prioritized wealth generation over liveability and accessibility for all city residents.

Research from the University of Kent predicts an end to deregulated competitive public transport in the UK as a consequence of Covid-19 social distancing measures leading to drastically reduced ridership, requiring a major rethinking of the provision of public transport.

A team of anthropologists assembled data on 30 pre-modern societies, and conducted a quantitative analysis of the features and durability of 'good governance'--that is, receptiveness to citizen voice, provision of goods and services, and limited concentration of wealth and power. The results showed that societies based on a broad, equitable, well-managed tax system and functioning bureaucracies were statistically more likely to have political institutions that were more open to public input and more sensitive to the well-being of the populace.