I n the past decades, the effect of different tax amendments on various economic issues has been studied. The majority of these studies have avoided considering shadow economy as part of the calculation and analysis, and an issue, which has received little attention, is the relationship between green tax reforms and shadow economy, as for informal labor, which is well-connected to un...

Communities and governments in all societies provide social assistance for temporary setbacks and long-lasting misfortunes that befall individuals and households. EU countries have traditionally provided a relatively extensive safety net supported by the success of their market economies. Now EU social welfare systems are being subjected to massive shifts in demographics, to difficulty in finan...

The greenhouse effect forces national Governments to design environmental tax policies for facing not only global warming but also the negative economic consequences resulting from the reduction of emissions such as a negative change of GDP. This paper aims at verifying the impact of an environmental fiscal reform able to attain both the reduction of greenhouse gas emissions and the regional do...

This paper considers the state and future of social accounting. It starts by acknowledging that accounting as human practice has power that must be actively acknowledged and questioned. Yet at the same time social expectations of accounting may be shifting which would threaten the position held by the accounting profession. Corporate Social Reporting (CSR) may be an important factor in bridging...

This essay critically analyses modern social and environmental accounting. First, I argue that modern social and environmental accounting models have been developed based on procedural liberal frameworks that limit the proposals for reform. Second, social and environmental accounting focuses on the corporation as the accounting entity and mistakenly claims to be able to in ̄uence it. In developi...