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The purpose of this paper is to design several methods for enforcing developed countries’ responsibilities under the Green Climate Fund (GCF). The GCF has been one of the core subjects of the world climate summits held under the United Nations Framework Convention on Climate Change. However, the development of the GCF has not progressed smoothly, and many concerns remain unresolved.

This paper illustrates three approaches for financing the GCF that vary in terms of the relative weights accorded to environmental responsibility and economic capacity. These three methods include the historical responsibility (HR) principle, the ability to pay (AP) principle and the preference score compromises (PSC) approach (which is a combination of the HR and the AP principles).

The empirical analysis demonstrates that the USA is the largest contributor to the GCF under the HR principle due to the volume of its historical emissions, whereas the European Union bears the greatest financial responsibility under the AP principle, based on its gross domestic product. Under the PSC approach, the European Union and the USA each undertakes a financial burden that approximates 40 per cent of the total financing for the GCF. These nations are followed by Japan, which has a share of almost 9 per cent.

This study is the first attempt to introduce the PSC concept into discussions regarding GCF financing. A scheme of burden sharing that combines environmental responsibility and economic capacity factors is developed and introduced. The respective weights assigned to the two factors are determined based on the Borda rule in voting theory, which avoids the arbitrary allocation of weights between the HR and the AP. These findings will be useful for mobilising the GCF in the Post-Kyoto era.

Owing to its colonial past, Britain has a long history of regulating race relations at international and national levels. In this chapter, we focus on race discrimination in the United Kingdom, exploring its historical roots, the politics of discrimination as reflected in public debates on ethnic diversity in the United Kingdom and regulatory frameworks that operate in the country. First, we explicate the historical context of immigration which shapes the meaning and practices of race discrimination at work and in life in the United Kingdom. We then describe the contemporary debates and the key actors in the field of race discrimination at work. The legal context is presented with key turning points which have led to the enactment of laws and the emergence of the particular way race equality and ethnic diversity are managed in the United Kingdom. We also demonstrate the intricate contradictions with regard to legal progress and setbacks with introduction of countervailing measures that undermine equality laws. We present a country case study which illustrates the complexities of race discrimination in a specific sector of work, that is, the technology-enabled private hire car services and change of ethnic composition in the hire care services in the United Kingdom. The chapter summary is presented at the end and it provides also a discussion of possible ways to combat race discrimination at work in the United Kingdom.

The purpose of this study is to use a lifetime income measure to evaluate the long-run housing affordability for an understudied cohort of households in the literature – the millennials. The authors do this in the context of Malaysia, measuring long-run affordability for four housing types across geographic locations and income distributions.

This study calculates a long-run housing affordability index (HAI) using data on house prices and household incomes. Essentially a ratio of predicted lifetime incomes to house prices, the HAI is computed for four common housing types in Malaysia from 2005 to 2016 and for six states in the country. The HAI is also compared across four income percentiles.

The analysis reveals varying patterns of housing affordability among different states in Malaysia. Housing affordability has declined since 2010, with most housing types being unaffordable for millennial-led households with the lowest income. Housing is most affordable for those in the highest income bracket, although even here, there are pockets of unaffordable housing as well.

Based on the findings, this study proposes three targeted interventions to improve housing affordability for Malaysian millennials.

This study fills a gap in the literature by examining the long-run housing affordability of Malaysian millennial-led households based on both geographic location and income distribution. The millennial population is understudied in the housing affordability literature, making this study a valuable contribution to the field.

The purpose of this article is to clarify the social burden of Japan’s three major diseases including Long-term Care (LTC) burden.

A modification of the Cost of Illness (COI)—the Comprehensive-COI (C-COI) was utilized to estimate three major diseases: cancer, heart disease, and cerebrovascular diseases (CVD). The C-COI consists of five parts: medical direct cost, morbidity cost, mortality cost, formal LTC cost and informal LTC cost. The latter was calculated by two approaches: opportunity cost approach (OC) and replacement approach (RA), which assumed that informal caregivers were substituted by paid caregivers.

The C-COI of cancer, heart disease and CVD in 2017 amounted to 10.5 trillion JPY, 5.2 trillion JPY, and 6.7 trillion JPY, respectively (110 JPY= 1 US$). The mortality cost was preponderant for cancer (61 percent) and heart disease (47.9 percent); while the informal LTC cost was preponderant for CVD (27.5 percent). The informal LTC cost of the CVD in OC amounted to 1.8 trillion JPY; while the RA amounted to 3.0 trillion JPY.

The LTC burden accounted for a significant proportion of the social burden of chronic diseases. The informal care was maintained by unsustainable structures such as the elderly providing care for the elderly. This result can affect health policy decisions.

The C-COI is more appropriate for estimating the social burden of chronic diseases including the LTC burden and can be calculated using governmental statistics.

The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden.

System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016.

Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long term and finally, there will be an increase in the tax burden.

Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools.

This paper aims to provide an overview of environmental regulation and recent trends and developments in this area, rooted in the practical regulatory implementation activities of EPAs worldwide and drawing connection to sustainability, environmental risks, economics and environmental justice.

The design and methodology in developing “Better (Environmental) Regulation” is addressed drawn on experiences from different regulatory systems. It addresses the linkages between environment, economy, regulation and sustainability and adopts and develops Sparrow's approach to a focus on tackling harms.

A range of challenges in policy and practice terms – e.g. economic growth versus sustainability – is described. Arguments against the political economy convention of reducing burdens are made and a spectrum of compliance for regulators is offered, leading to a proposed agenda to help deliver better regulation generally.

A major challenge in arguing for an anti‐burden approach is the lack of a general ecosystem services approach and the dearth of valuation data to validate industry claims, demonstrate the costs of compliance and non‐environment and the value of protection.

The argument is presented that environmental regulation is of fundamental value not only to the environment per se but to tackling climate change and protecting society at large.

Hitherto there has been very little in the literature from a practitioner perspective, analysing and proposing improvements to environmental regulation in practice while preserving and securing environmental and sustainability policy objectives. This paper should support and encourage policy makers and implementers in improving practice.

The purpose of this paper is to examine the ways in which growth-oriented small and micro-businesses (SMBs) are affected by regulations. Case studies from North-West England are used to investigate the relationship between attitudes and responses to regulation and the characteristics of business growth.

This research examines the relationship between regulation and growth using eight case studies of SMBs. The selected cases are proactive in seeking new market opportunities and innovative in terms of product development or business process.

Case studies confirm that owner-managers of SMBs experience high levels of regulatory burden. However, some growth-oriented businesses also recognise the advantages in being proactive in seeking regulatory knowledge. These advantages were particularly prevalent in cases where growth is driven by product innovation in relatively new product markets.

The study is based on a limited number of case studies in one region of England. Even so, interviews facilitate probing to increase understanding of the underlying reasons for attitudes towards regulation. The cases demonstrate that even very small businesses can use regulatory knowledge as a basis for business growth.

The findings suggest that networking in order to engage with regulatory regimes can generate competitive advantages and open up new market opportunities for small businesses.

This research contributes towards the debate on the impact of regulations on the economy at the micro level and in doing so highlights important nuances in the relationship between business growth and the regulatory environment.

This paper aims to explore the important role boundaries play in back-office framing of environmental engagement. This is of particular interest because it is not clear how organizations in an industry without standardized environmental reporting navigate their boundaries behind the scenes and why they engage with the environment the way they do. This element of their environmental identity offers important insights into the emergence of sustainability reporting.

Guided by Miles and Ringham (2019) the authors conduct an ethnography of the Montana ski industry. The ethnography includes extensive on-site observations at nine Montana ski areas and interviews with 16 ski area executives, two regulators and a land development executive.

The authors find three key boundaries – accountability structure, degree of regulatory burden and impact measurement approach – that shape the back-office economic and environmental framing of ski executives (Goffman, 1959, 1974). From these back-office frames the authors identify four front-office cultural performances – community ecosystem, quantitative ownership, approval seeking and advocacy platform – that represent the environmental engagement strategies at these resorts.

Understanding the relationships between boundaries and environmental engagement is an important step in developing appropriate industry-wide environmental accountability and sustainability expectations. The study’s findings extend to other industries that are both highly dependent on the environment and are in the early stages of developing environmental reporting standards.

Ski resorts operate in an industry that is impacted by changes in the natural environment. The authors chronicle the process by which boundaries lead to framing which leads to environmental engagement in this weather-dependent industry. The authors explain the process of environmental identity building, the result of which both precedes environmental reporting and puts such reporting into context. In this sense, the authors show how boundaries are set and maintained in the ski resort industry, and how fundamental these boundaries are to the development of individual companies' environmental engagement strategies.

Justice in taxation depends on implementing the principle of proportionately equal burden on all, where one has no choice but to use the devices of cardinally measurable utility and interpersonal comparisons. Despite levies by multiple levels of government and subdivision into different taxes, the overall principle applies of equal burden. This stands despite connecting up with two related enquiries – equity in allocating public goods and services, and fair distribution of income and wealth after taxation and return of public goods. The elements introduced into the argument are not new, but they are fitted into an overview of just allocation of direct and indirect taxation. While the principles of equity stand in distributing the burden of taxation and benefits of public goods, their translation into practice depends on democratic debate and decision in the free society, so that it is a never‐ending exercise evolving along with the economy and society in question.

This theoretical paper aims to illustrate that tourism economies differ substantially with respect to market conditions, such as demand elasticity and industrial structure, which have a clear effect on the distribution of the tax burden.

This paper has used partial and general equilibrium frameworks to study the effects of a production tax on the overall welfare of a tourism economy. The two frameworks are linked via the relative price of tourism based on the assumption that it is influenced by a typical tourism economy that is able to enjoy a certain degree of market power in its tourism exports.

We have discovered that the division of the tax burden is significantly affected by local market conditions, such as demand elasticity and industrial structure. Generally, tourism economies differ with respect to those characteristics, which can be crucial in determining the success of a tourism tax. This line of research has enabled us to determine why different tourism tax rates have been adopted in various markets and to provide a justification for government selection of a particular tax in a given market. The rational criterion for tax choices is to maximize the likelihood of enhancing welfare or to minimize the risk of reducing efficiency.

This paper argues that those conditions are crucial to determining the success or failure of a tourism tax and may thus be able to explain why each tourism economy has adopted a different tax.