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It is important to consider economic and political factors when designing the tax mix and setting the level of corporate taxation. Increasing corporate taxation can be seen as an inefficient way to raise revenue for the state, as it can have a negative impact on investment and the competitiveness of firms. However, lowering corporate taxation can encourage investment and job creation, but it can also be perceived as supporting large corporations. The aim of this chapter is to evaluate corporate taxation, its position in the tax mix and its potential impact on economic growth. The revenues of corporate income tax (CIT) have an increasing tendency even though the tax rate was reduced from 41% to 19%. Revenues are influenced by both legislative changes and economic cycles. The level of taxation is also influenced by deductions, which include asset depreciations, research and development expenses, or loss deductions. The Pearson Correlation Coefficient was used to examine the correlation between the selected factors. A moderately strong positive correlation was found between GDP growth and CIT as a percentage of total taxes, as well as between GDP growth and CIT as a percentage of GDP.

This chapter explores the domestication of Marx's critique of political economy within Marxist-oriented environmental sociology, and treadmill of production (ToP) theory, in particular. The aim is to explicate the theoretical resources for a rigorous critique of capital-induced planetary degradation. Shortcomings of ToP theory pertaining to the conceptualization of capital and value are identified. The reasons for these shortcomings, including how they might be addressed, are elaborated by reconsidering key aspects of Marx's critical theory of modern capitalist society. The chapter contributes to current discussions in both critical theory and environmental sociology by demonstrating the continued relevance of Marx's critical theory for understanding the political-economic, social, and ideational dimensions of planetary degradation. In contrast to ToP theory, which critically examines the production of wealth by counterposing finitude and limits against the expansionary tendencies of economic growth, the critical theory approach advanced in this chapter conceptualizes the acceleration of environmental degradation following World War II in terms of a ToP of value, whereby the necessity of the value form is continuously established in the present. The chapter discusses how Marxian critical theory facilitates a critical examination of the widespread growth of environmentalism as concomitant with the spread of neoliberal capitalism.

Throughout the course of its history, Thailand has thrived on international commerce and interacting with global forces. During the past two centuries, Thailand has faced a progression of events threatening its self-definition requiring very conscious educational and cultural reform policies to offset the advances of globalized movements. The first series of reforms began to take place in the late 19th century and served as a defensive measure to fend off the onslaught of European colonial activity and to unify a disjointed society. This reform was used to primarily centralize the cultural and religious authority and power of the kingdom, while assimilating the local/regional/rural areas through education. The most recent reform in late 20th century was devised to fend off global market forces and to unify a disjointed society through a strategy of decentralization and educational reform. Both these reforms were countered with strong resistance movements that reflect a resistance heritage that aspires to civil society.

Since 1997, a quantitative revolution has swept Korean economic history and generated a new paradigm. From 1700 to 1900 the Korean economy expanded and contracted along lines suggested by Adam Smith. Economic expansion was based on productive land and a stable commodity market. The direct result was high real skilled wages. Economic contraction became clear from the mid-nineteenth century when the value of land declined, commodity prices rose, and real skilled wages fell. The contraction was apparent before the appearance of Japanese imperialism and the absorption of Korea into the international commodity market after 1876.

Project Ireland 2040, announced as ‘one vision for one country’, is the spatial plan for Ireland's development for the coming decades. The plan assigns a particular role to Ireland's cities outside Dublin, including Waterford. This chapter considers the place of Waterford in that national strategy and examines that role as an expression of a neoliberal ‘turn’ in Irish planning. Waterford is, in many senses, as will be shown, unexceptional in modern, Western cities; the chapter therefore in considering Waterford also will illuminate some aspects of the planning of other European cities.

In response to the Three-Step-Approach (TSA) that Cortina, Pant, and Smith-Darden (this volume) have suggested, Chan (this volume) expressed his reservations regarding the usefulness of a procedure that explicitly ignores measurement considerations and does not include mean scores. In this reply, we argue that the purpose of TSA is heuristic in nature and does not involve statistical testing of assumptions. In this spirit, the software, illustrated by Grimm and McArdle (this volume), rounds out our more conceptual considerations.

This chapter examines the manner in which a disaster-affected population of artisanal fishers relocated inland to new sites following the Indian Ocean tsunami of 2004 experienced and adapted to problems of water quality, scarcity, sanitation, and drainage. While numerous studies of conflicts over water tend to focus on issues of equitable access (see Anand, 2011), this chapter seeks to link the problem to the contested priorities driving land and resource use and access. I show how inland relocation negatively impacted households, making it harder to sustain livelihoods due to distance from the coast, while imposing new costs including that of commodified and scarce water, locational deficiencies, and the structural weaknesses of new housing. Placed in a historical context, the problem of water can be seen as an aspect of the long-term problem of ecologically unequal exchange pitting local artisanal fisher communities against an aggressively state-supported commercial fishery sector. The continuity I seek to hone in on is the pattern of imposing costs on fishers while enabling the alienation and privatization of coastal resources. Taking water not only as a vital substance presenting questions of access and quality but also as a problem of drainage and effluence enables a fuller consideration of how the unequal distribution of costs on poorer populations became legitimized in the name of recovery. At the same time, the chapter also highlights the manner in which fishers refused to remain docile subjects of power and used their agency and autonomy in adapting to and sometimes refusing the terms of relocation.

This chapter looks at the changing politics of urban redevelopment in a politically divided democratic regime following the end of state socialism in 1989. It contrasts the emergence of two cultural institutions of national importance, the Palace of Arts and the National Theatre, as part of a megaproject in Budapest. They emerged almost at the same time as part of the Millennium City Center, a large-scale urban redevelopment project, but have come to stand for two radically opposed worlds dividing the nation and pitting against each other – the cosmopolitans and the nationalists. The research design is that of incorporated comparison; the two case studies are embedded in the analysis of the larger redevelopment project. The study mixes primary and secondary sources; draws on interviews, extensive discussions with architects and planners, as well as an analysis of planning documents, expert reports, and media coverage. It describes the dynamics of private–public partnerships in urban politics pointing to the changing role of the post-socialist state and the new power relations among the various groups involved in urban development in a newly democratizing regime. On the one hand, the analysis shows how local and national-scale political fights make sense from a larger political–economic perspective of waterfront regeneration; on the other, it argues that party politics in politically divided regimes have serious implications on the processes of large-scale urban development, ultimately making them even more under-determined than suggested by the literature. The chapter breaks the assumed unity of the state in studies of urban megaprojects and demonstrates the usefulness of both a scalar analysis and that of the changing political content of the state, which ultimately account for much of the variation in this global genre.

In the UK, Masters level discipline-specific courses in sustainability integrate modules on the social, economic, and environmental issues of sustainable development. The postgraduate faculty teaching on these courses and the student cohorts enrolling in such courses bring varying attitudes, experiences, and beliefs to the ecological and anthropological discourses and practices about sustainable development. Existing studies of education for sustainable development (ESD) have identified strengths and weaknesses in the knowledge and attitudes of students and faculty although few studies have focused on postgraduate cohorts and fewer still have attempted to compare and contrast students and lecturers. This mixed method case study analyses findings from data collected (2016–2017) from student surveys (n = 121) and semi-structured interviews with faculty (n = 21) recruited from multiple university departments, centers, and programs (n = 12) to identify prevailing anthropocentric and eco-centric ideas and rationales about sustainable development and ESD. Findings suggest a strong orientation to mainstream sustainable development in both groups but analysis identifies reasons for resisting a focus on extremes of “deep green” or “green wash” approaches. In addition, prevailing belief in academic neutrality, institutional and disciplinary factors, student pragmatism, and other drivers are highlighted. The study concludes by identifying potential paths from prevailing (experiential) education in sustainable development to more transformational approaches.