Suchergebnisse

This paper provides empirical evidence of a more favorable tax treatment for foreign multinationals compared to similar domestic Firms in a small open economy. Using treatment effects to control for self-selection of foreign firms into low tax firms, we find that foreign multinationals have substantially lower effective tax rates compared to domestic firms. In our estimations we also control for firm size, sector membership and business-cycle effects. A simple theoretical framework is used to explain our empirical findings and rests on the notion that multinational firms are in a better position to bargain for lower taxes with governments as a result of their "footloose" nature and outside location options.

This paper provides empirical evidence of a more favorable tax treatment for foreign multinationals compared to similar domestic Firms in a small open economy. Using treatment effects to control for self-selection of foreign firms into low tax firms, we find that foreign multinationals have substantially lower effective tax rates compared to domestic firms. In our estimations we also control for firm size, sector membership and business-cycle effects. A simple theoretical framework is used to explain our empirical findings and rests on the notion that multinational firms are in a better position to bargain for lower taxes with governments as a result of their "footloose" nature and outside location options.

This paper provides empirical evidence of a more favorable tax treatment for foreign multinationals compared to similar domestic firms in a small open economy. Using treatment effects to control for self-selection of foreign firms into low tax firms, we find that foreign multinationals have substantially lower effective tax rates compared to domestic firms. In our estimations we also control for firm size, sector membership and business-cycle effects. A simple theoretical framework is used to explain our empirical findings and rests on the notion that multinational firms are in a better position to bargain for lower taxes with governments as a result of their "footloose" nature and outside location options.

Inadequate funding from developed countries has hampered international efforts to conserve biodiversity in tropical forests. We present two complementary research approaches that reveal a significant increase in public demand for conservation within tropical developing countries as those countries reach upper-middle-income (UMI) status. We highlight UMI tropical countries because they contain nearly four-fifths of tropical primary forests, which are rich in biodiversity and stored carbon. The first approach is a set of statistical analyses of various cross-country conservation indicators, which suggests that protective government policies have lagged behind the increase in public demand in these countries. The second approach is a case study from Malaysia, which reveals in a more integrated fashion the linkages from rising household income to increased household willingness to pay for conservation, nongovernmental organization activity, and delayed government action. Our findings suggest that domestic funding in UMI tropical countries can play a larger role in (i) closing the funding gap for tropical forest conservation, and (ii) paying for supplementary conservation actions linked to international payments for reduced greenhouse gas emissions from deforestation and forest degradation in tropical countries.

In support of the Global Stocktake of the Paris Agreement on Climate change, this study presents a comprehensive framework to process the results of atmospheric inversions in order to make them suitable for evaluating UNFCCC national inventories of land-use carbon dioxide (CO 2 ) emissions and removals, corresponding to the Land Use, Land Use Change and Forestry and waste sectors. We also deduced anthropogenic methane (CH 4 ) emissions regrouped into fossil and agriculture and waste emissions, and anthropogenic nitrous oxide (N 2 O) emissions from inversions. To compare inversions with national reports, we compiled a new global harmonized database of national emissions and removals from periodical UNFCCC inventories by Annex I countries, and from sporadic and less detailed emissions reports by Non-Annex I countries, given by National Communications and Biennial Update Reports. The method to reconcile inversions with inventories is applied to selected large countries covering 78 % of the global land carbon uptake for CO 2 , as well as emissions and removals in the land use, land use change and forestry sector, and top-emitters of CH 4 and N 2 O. Our method uses results from an ensemble of global inversions produced by the Global Carbon Project for the three greenhouse gases, with ancillary data. We examine the role of CO 2 fluxes caused by lateral transfer processes from rivers and from trade in crop and wood products, and the role of carbon uptake in unmanaged lands, both not accounted for by the rules of inventories. Here we show that, despite a large spread across the inversions, the median of available inversion models points to a larger terrestrial carbon sink than inventories over temperate countries or groups of countries of the Northern Hemisphere like Russia, Canada and the European Union. For CH 4 , we find good consistency between the inversions assimilating only data from the global in-situ network and those using satellite CH 4 retrievals, and a tendency for inversions to diagnose higher CH 4 emissions estimates than reported by inventories. In particular, oil and gas extracting countries in Central Asia and the Persian Gulf region tend to systematically report lower emissions compared to those estimated by inversions. For N 2 O, inversions tend to produce higher anthropogenic emissions than inventories for tropical countries, even when attempting to consider only managed land emissions. In the inventories of many non-Annex I countries, this can be tentatively attributed to either a lack of reporting indirect N 2 O emissions from atmospheric deposition and from leaching to rivers, or to the existence of natural sources intertwined with managed lands, or to an under-estimation of N 2 O emission factors for direct agricultural soil emissions. The advantage of inversions is that they provide insights on seasonal and interannual greenhouse gas fluxes anomalies, e.g. during extreme events such as drought or abnormal fire episodes, whereas inventory methods are established to estimate trends and multi-annual changes. As a much denser sampling of atmospheric CO 2 and CH 4 concentrations by different satellites coordinated into a global constellation is expected in the coming years, the methodology proposed here to compare inversion results with inventory reports could be applied regularly for monitoring the effectiveness of mitigation policy and progress by countries to meet the objective of their pledges.

International audience ; In support of the global stocktake of the Paris Agreement on climate change, this study presents a comprehensive framework to process the results of an ensemble of atmospheric inversions in order to make their net ecosystem exchange (NEE) carbon dioxide (CO 2 ) flux suitable for evaluating national greenhouse gas inventories (NGHGIs) submitted by countries to the United Nations Framework Convention on Climate Change (UNFCCC). From inversions we also deduced anthropogenic methane (CH 4 ) emissions regrouped into fossil and agriculture and waste emissions, as well as anthropogenic nitrous oxide (N 2 O) emissions. To compare inversion results with national reports, we compiled a new global harmonized database of emissions and removals from periodical UNFCCC inventories by Annex I countries, and from sporadic and less detailed emissions reports by non-Annex I countries, given by national communications and biennial update reports. No gap filling was applied. The method to reconcile inversions with inventories is applied to selected large countries covering ∼90 % of the global land carbon uptake for CO 2 and top emitters of CH 4 and N 2 O. Our method uses results from an ensemble of global inversions produced by the Global Carbon Project for the three greenhouse gases, with ancillary data. We examine the role of CO 2 fluxes caused by lateral transfer processes from rivers and from trade in crop and wood products and the role of carbon uptake in unmanaged lands, both not accounted for by NGHGIs. Here we show that, despite a large spread across the inversions, the median of available inversion models points to a larger terrestrial carbon sink than inventories over temperate countries or groups of countries of the Northern Hemisphere like Russia, Canada and the European Union. For CH 4 , we find good consistency between the inversions assimilating only data from the global in situ network and those using satellite CH 4 retrievals and a tendency for inversions to diagnose higher CH 4 emission ...

International audience ; In support of the global stocktake of the Paris Agreement on climate change, this study presents a comprehensive framework to process the results of an ensemble of atmospheric inversions in order to make their net ecosystem exchange (NEE) carbon dioxide (CO 2 ) flux suitable for evaluating national greenhouse gas inventories (NGHGIs) submitted by countries to the United Nations Framework Convention on Climate Change (UNFCCC). From inversions we also deduced anthropogenic methane (CH 4 ) emissions regrouped into fossil and agriculture and waste emissions, as well as anthropogenic nitrous oxide (N 2 O) emissions. To compare inversion results with national reports, we compiled a new global harmonized database of emissions and removals from periodical UNFCCC inventories by Annex I countries, and from sporadic and less detailed emissions reports by non-Annex I countries, given by national communications and biennial update reports. No gap filling was applied. The method to reconcile inversions with inventories is applied to selected large countries covering ∼90 % of the global land carbon uptake for CO 2 and top emitters of CH 4 and N 2 O. Our method uses results from an ensemble of global inversions produced by the Global Carbon Project for the three greenhouse gases, with ancillary data. We examine the role of CO 2 fluxes caused by lateral transfer processes from rivers and from trade in crop and wood products and the role of carbon uptake in unmanaged lands, both not accounted for by NGHGIs. Here we show that, despite a large spread across the inversions, the median of available inversion models points to a larger terrestrial carbon sink than inventories over temperate countries or groups of countries of the Northern Hemisphere like Russia, Canada and the European Union. For CH 4 , we find good consistency between the inversions assimilating only data from the global in situ network and those using satellite CH 4 retrievals and a tendency for inversions to diagnose higher CH 4 emission ...

International audience ; In support of the global stocktake of the Paris Agreement on climate change, this study presents a comprehensive framework to process the results of an ensemble of atmospheric inversions in order to make their net ecosystem exchange (NEE) carbon dioxide (CO 2 ) flux suitable for evaluating national greenhouse gas inventories (NGHGIs) submitted by countries to the United Nations Framework Convention on Climate Change (UNFCCC). From inversions we also deduced anthropogenic methane (CH 4 ) emissions regrouped into fossil and agriculture and waste emissions, as well as anthropogenic nitrous oxide (N 2 O) emissions. To compare inversion results with national reports, we compiled a new global harmonized database of emissions and removals from periodical UNFCCC inventories by Annex I countries, and from sporadic and less detailed emissions reports by non-Annex I countries, given by national communications and biennial update reports. No gap filling was applied. The method to reconcile inversions with inventories is applied to selected large countries covering ∼90 % of the global land carbon uptake for CO 2 and top emitters of CH 4 and N 2 O. Our method uses results from an ensemble of global inversions produced by the Global Carbon Project for the three greenhouse gases, with ancillary data. We examine the role of CO 2 fluxes caused by lateral transfer processes from rivers and from trade in crop and wood products and the role of carbon uptake in unmanaged lands, both not accounted for by NGHGIs. Here we show that, despite a large spread across the inversions, the median of available inversion models points to a larger terrestrial carbon sink than inventories over temperate countries or groups of countries of the Northern Hemisphere like Russia, Canada and the European Union. For CH 4 , we find good consistency between the inversions assimilating only data from the global in situ network and those using satellite CH 4 retrievals and a tendency for inversions to diagnose higher CH 4 emission ...