This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...

This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...

A bias in research has seen studies focus mostly on corporate social investments (CSIs) in the private sector. The current study aims to provide an alternative perspective to the traditional association of CSIs with private sector organisations by including public sector entities such as public...

A bias in research has seen studies focus mostly on corporate social investments (CSIs) in the private sector. The current study aims to provide an alternative perspective to the traditional association of CSIs with private sector organisations by including public sector entities such as public...

Digital Transformation – the Customer Company Excellence Matrix (CCXM) -- Development of a Digital Transformation Strategy with the i4X® Framework in Four Phases -- Insight: Reliably Determine the Digital Maturity Level of the Organization -- Ignite: Ignite the Spark within the Organization...