Eco-efficiency

none4openMassari, Stefania; Miglietta, Pier Paolo; De Leo, Federica; Ruberti, MarcelloMassari, Stefania; Miglietta, Pier Paolo; De Leo, Federica; Ruberti, Marcell

Struggles at the summits:Discourse coalitions, field boundaries, and the shifting role of business in sustainable development

This research explores the field dynamics that facilitated the emergence of a dominant understanding of business’ role in sustainable development (SD). Based on a study of the U.N. Earth Summits, we examine how actors meet every decade to battle for definitional control of what SD means for business, and what business means for SD. Through a discourse analysis of texts from business, policy, and civil society actors during each Summit, we illustrate how an ensuing discursive struggle shifts the role of business in SD from being largely undefined in 1992, to being considered an SD partner in 2002, and finally to becoming a driver of SD by 2012. We contend that these shifts occurred largely due to two field dynamics: (a) rearranging of field boundaries and (2) forming of a discourse coalition. Accordingly, our study highlights how disparate actors coalesce around a shared-meaning system and collectively shape the role of business role in SD. However, we argue that despite the allure of a unified meaning-making process between once antagonistic actors, business–SD relations are underpinned by politicized interaction where certain actors come to dominate, and, in doing so, marginalize others

Taxes in Cities

Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient features affecting local tax setting in an urban context. In OECD countries, urban local governments on average raise some 10% of total tax revenue, and in non-OECD countries, they raise around half that share. We show that most cities are highly fragmented: urban areas with more than 500,000 inhabitants are divided into 74 local jurisdictions on average. The vast majority of these cities are characterized by a central municipality that strongly dominates the remaining jurisdictions in terms of population. These empirical regularities imply that analyses of urban taxation need to take account of three particular features: interdependence among tax-setting authorities (horizontally and vertically), jurisdictional size asymmetries, and the potential for agglomeration economies. We survey the relevant theoretical and empirical literatures, focusing in particular on models of asymmetric tax competition, of taxation and income sorting, and of taxation in the presence of agglomeration rents