Thanks to new insights on the impacts that dwellings have throughout their life cycles, there has been increased attention to retrofitting innovative energy systems (IES) in existing housing. This paper uses an explorative case study design to gain more knowledge about the governance aspects of...

There is considerable scope for energy efficiency improvements to the housing stock in the Netherlands. Although, economically, there are many technological opportunities available, the Dutch built environment has difficulty to harvest this potential. This paper applies a sectoral innovation...

Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...

The social dimension of the transition to a low carbon economy is a key challenge to cities. The establishment of local energy initiatives (LEIs) has recently been attracting attention. It is of great importance to draw lessons from best practices when LEIs have been facilitated by local...

Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend auf den Daten, die dem Tax Complexity Index (www.taxcomplexity.org) zugrunde liegen, eine umfassende Gegenüberstellung der...

Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...