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<rss version="2.0" xmlns:content="http://purl.org/rss/1.0/modules/content/"><channel><title>Neueste Publikationen – IDOS</title><link>https://www.idos-research.de/</link><description>Publikationen des German Institute of Development and Sustainability (IDOS)</description><language>de</language><generator>TYPO3 EXT:news</generator><lastBuildDate>Mon, 29 Jun 2026 13:06:44 +0200</lastBuildDate><item><title>Rethinking the social contract and environmental justice through women’s activities in Morocco’s southeastern oases</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/rethinking-the-social-contract-and-environmental-justice-through-womens-activities-in-moroccos-southeastern-oases/</link><description></description><content:encoded><![CDATA[<p>This article investigates the evolving role of rural women in Moroccan oases, focusing on how environmental change, particularly water scarcity, impacts their position within the social contract. Employing a conceptual framework that combines social contract theory with environmental justice perspectives, the study examines women’s access to protection, provision, participation, and recognition. Field research in the Drâa-Tafilalt region reveals that while women face structural marginalization and vulnerability, they are also active agents of change. The rise of women’s cooperatives, often centred around agricultural products but expanding to empowering developmental activities, demonstrates their capacity for innovation and adaptation. However, water scarcity threatens present achievements. The study highlights the interconnectedness of environmental degradation, gender relations, and state-society dynamics, emphasizing the need for policies that recognize gender-specific needs and contributions in the context of climate change.</p>]]></content:encoded><category>External Publications</category><author>Houdret, Annabelle / Lisa Bossenbroek / Amal Belghazi</author><pubDate>Mon, 29 Jun 2026 13:06:44 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/rethinking-the-social-contract-and-environmental-justice-through-womens-activities-in-moroccos-southeastern-oases/</guid></item><item><title>Sicherheit - nachhaltig und integriert: Report section 1: the environment shapes security</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/sicherheit-nachhaltig-und-integriert-report-section-1-the-environment-shapes-security/</link><description></description><content:encoded><![CDATA[<p>Globale Umweltveränderungen sind Sicherheitsrisiken, sie müssen daher in Sicherheitsstrategien integriert werden. Es gilt, neue fossile Pfadabhängigkeiten zu vermeiden und den Umstieg auf erneuerbare Energien als Sicherheitsgewinn zu nutzen. Die Rolle der natürlichen Infrastruktur für den Bevölkerungsschutz sollte gesetzlich priorisiert werden. Kooperation bei Ökosystemschutz und nachhaltigem Management natürlicher Ressourcen ist eine Investition in Stabilität und Sicherheit.</p><p><strong>Leitautor:innen</strong>: Jörg E. Drewes, Anna-Katharina Hornidge, Aletta Bonn, Kai Maaz, Karen Pittel,Hans-Otto Pörtner, Sabine Schlacke, Claudia Traidl-Hoffmann, Joscha Wullweber<br><strong>Mitautor:innen</strong>: Julia Behrens, Mareike Blum, Kerstin Burghaus, Catharina Caspari, Astrid Dähn, Verena Engelhardt, Tallulah Gundelach, Paula Haufe, Magdalena Knabl, Katharina Michael, Alexander Mitranescu, Katharina Molitor, Jürgen Orasche, Marion Schulte zu Berge, Astrid Schulz, Jan Siegmeier, Nikola Tietze</p>]]></content:encoded><category>External Publications</category><author>WBGU</author><pubDate>Mon, 29 Jun 2026 12:42:28 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/sicherheit-nachhaltig-und-integriert-report-section-1-the-environment-shapes-security/</guid></item><item><title>Speed Must Not Be a Substitute for Democracy</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/the-current-column/article/speed-must-not-be-a-substitute-for-democracy/</link><description>Rapprochement without substantial democratic reforms would send the wrong signal. It would indicate to authoritarian governments that geopolitical considerations are more important than democratic standards.</description><content:encoded><![CDATA[<p><strong>The EU should welcome the Western Balkans – but only if democratic standards are fulfilled. Speed cannot substitute for democracy.</strong></p><p>Recent calls by Friedrich Merz and Emmanuel Macron for a rapid EU enlargement in the Western Balkans have sent an important signal. In view of geopolitical tensions and Russia’s influence in South-Eastern Europe, the European Union (EU) needs credible enlargement prospects. Yet precisely because so much is at stake, accelerating accession primarily for geopolitical reasons would be a mistake. If the EU relaxes its accession criteria today for strategic purposes, it risks the next Orbán tomorrow.</p><h3><span><strong>The EU must not lower its standards</strong></span></h3><p>EU enlargement is a success story. It has promoted prosperity, fostered democracy and defused conflicts. The EU should keep the door open for the countries of the Western Balkans and work towards their timely accession. However, it must not do so by relaxing its own standards. Democracy, the rule of law and the fight against corruption are the cornerstone of European integration. They are not mere bureaucratic hurdles.</p><p>If these requirements are watered down prior to a country’s accession, this can have disastrous consequences. Member states are given a say in key decisions of the EU, including a right of veto on many foreign policy issues, such as sanctions. At the same time, the options available to Brussels for enforcing compliance with democratic standards and implementing measures to promote them are considerably lower once a country has joined the EU. Experience with Hungary shows how difficult it is to mount an effective response to democratic backsliding in member states. Once the greatest&nbsp;<a href="https://doi.org/10.1177/1465116508089085" target="_blank" rel="noreferrer">incentive</a> for reforms – accession itself – has disappeared, it becomes more difficult to exert leverage.</p><h3><span><strong>Autocratisation is often ignored</strong></span></h3><p>It is particularly problematic that several countries of the Western Balkans have seen&nbsp;<a href="https://www.v-dem.net/documents/75/V-Dem_Institute_Democracy_Report_2026_lowres.pdf" target="_blank" rel="noreferrer">democratic setbacks</a> rather than progress in recent years. Nevertheless, the debate on accession focuses primarily on geopolitical issues. In the case of Serbia, it is dominated by the recognition of Kosovo, relations with Russia and regional stability – or by economic interests. The state of democracy often takes a back seat. This is dangerous because such trajectories can be difficult to reverse.</p><p>Serbia has indeed undergone far-reaching democratic backsliding over the past decade. International&nbsp;<a href="https://www.v-dem.net/documents/75/V-Dem_Institute_Democracy_Report_2026_lowres.pdf" target="_blank" rel="noreferrer">democracy indices</a> and&nbsp;<a href="https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C_202406339" target="_blank" rel="noreferrer">observers</a> have&nbsp;<a href="https://bti-project.org/fileadmin/api/content/en/downloads/reports/country_report_2026_SRB.pdf" target="_blank" rel="noreferrer">documented</a> the&nbsp;<a href="https://freedomhouse.org/country/serbia/freedom-world/2026" target="_blank" rel="noreferrer">deterioration of rule of law and democratic standards</a>. Under President Aleksandar Vučić, political power has become increasingly concentrated in the hands of the executive. Judicial independence has been undermined, the freedom of media curtailed, state institutions politicised and control mechanisms eroded. Nevertheless, the ruling party, SNS, continues to be an&nbsp;<a href="https://www.epp.eu/parties-and-partners" target="_blank" rel="noreferrer">associated member</a> of the European People’s Party (EPP), the group of European conservative parties in the European Parliament.</p><p>The integrity of&nbsp;<a href="https://odihr.osce.org/sites/default/files/f/documents/1/3/563505_0.pdf" target="_blank" rel="noreferrer">elections</a> has also come under increasing scrutiny. Election observers regularly report imbalanced media coverage, pressure on public officials and favoured treatment of the governing party during the election campaign. Media close to the government dominate the debate, while critical journalists face pressure.</p><p>The consequences are clearly visible. Last year saw sustained&nbsp;<a href="https://www.dw.com/en/how-will-eu-respond-to-crackdown-on-serbian-protests/a-73742183" target="_blank" rel="noreferrer">mass protests</a> against the government, some of which were met with violence. Many demonstrators explicitly regard themselves as pro-European. They are demanding greater democracy, independent institutions and new elections.</p><h2><span><strong>Credibility is at stake</strong></span></h2><p>The EU needs to be careful for these very reasons. Rapprochement without substantial democratic reforms would send the wrong signal. It would indicate to authoritarian governments that geopolitical considerations are more important than democratic standards.</p><p>The effect on the population would be equally disastrous. Many democratically minded citizens in Serbia and other states in the region are watching the EU with an increasing sense of disappointment, as European governments have only too often overlooked or relativised authoritarian tendencies as long as the government in question was seen as a stable partner. Yet stability without democracy remains fragile.</p><h2><span><strong>Enlargement needs democratic principles</strong></span></h2><p>The EU should work to advance enlargement, provide more support to accession candidates and offer credible accession prospects. At the same time, it must insist that the&nbsp;<a href="https://eur-lex.europa.eu/EN/legal-content/glossary/accession-criteria-copenhagen-criteria.html" target="_blank" rel="noreferrer">Copenhagen criteria</a> are met in full. Among other things, the criteria require accession candidates to demonstrate stable, democratic institutions, inclusive, free and fair elections, political competition, separation of powers, the rule of law and an independent judiciary. Complete compliance with the Copenhagen criteria is therefore not merely a formal requirement, but instead the guarantee that new member states fully support the democratic values and rules that are the foundation of the EU.</p><p>A successful enlargement policy should not be measured against how quickly new members are admitted but against whether the EU upholds its values, remains democratic and continues to function effectively. Only then can enlargement strengthen the EU. To anchor the Western Balkans firmly within Europe, the focus should not be on speed alone, but equally on ensuring that the democratic foundations for a common future are in place.</p>]]></content:encoded><category>The Current Column</category><author>Mross, Karina</author><pubDate>Mon, 29 Jun 2026 08:30:00 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/the-current-column/article/speed-must-not-be-a-substitute-for-democracy/</guid></item><item><title>Länderbericht zu Steuervergünstigungen: Schweiz</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/books/article/laenderbericht-zu-steuerverguenstigungen-schweiz/</link><description></description><content:encoded><![CDATA[<p>Steuervergünstigungen sind ein zentrales Instrument der Schweizer Steuerpolitik. Obwohl sie sowohl auf Bundes- als auch auf Kantonsebene in breitem Umfang zur Verfolgung wirtschaftlicher, sozialer und ökologischer Ziele eingesetzt werden, sind ihre fiskalischen Kosten, ihre Wirksamkeit und ihre Verteilungsfolgen bislang nur teilweise dokumentiert. Der vorliegende Bericht gibt einen Überblick über den aktuellen Stand der Berichterstattung, Quantifizierung, Evaluierung und Reform von Steuervergünstigungen in der Schweiz.<br>Gemäss den verfügbaren Daten liegen die jährlichen Mindereinnahmen aufgrund von Steuervergünstigungen des Bundes bei mehr als 24 Milliarden Franken. Diese Zahl ist allerdings mit grosser Vorsicht zu interpretieren. Sie beruht auf veralteten und unvollständigen Informationen und dürfte eine Untergrenze der tatsächlichen fiskalischen Kosten der Steuervergünstigungen des Bundes darstellen. Der letzte umfassende Bericht des Bundes zu Steuervergünstigungen wurde 2011 von der Eidgenössischen Steuerverwaltung (ESTV) veröffentlicht, wobei viele der damaligen Schätzungen der Mindereinnahmen ihrerseits aus einer noch älteren Studie der ESTV von 2009 stammten, die auf Steuerdaten des Kantons Bern beruhte und auf die übrige Schweiz hochgerechnet wurde. Das Staatssekretariat für Wirtschaft hat in seinem Bericht «Staatlicher Fussabdruck» von 2021 eine Kombination aus aggregierten Schätzungen und Zahlen für einzelne Vergünstigungen für das Jahr 2019 publiziert. Die Zahlen enthalten neue Angaben für einige Steuervergünstigungen, namentlich im Bereich der Mineralölsteuer und weiterer Verbrauchssteuern sowie der Automobilsteuer und der Nationalstrassenabgabe. Der grösste Teil der Daten beruht jedoch auf den 2011 veröffentlichten Angaben. Der Bericht beziffert die gesamten jährlichen Mindereinnahmen aufgrund von Steuervergünstigungen auf über 24 Milliarden Franken.<br>Die Studie von 2011 beinhaltet eine detaillierte Erörterung des Referenzsystems, das der Klassierung von Steuervergünstigungen in der Schweiz zugrunde liegt. Die Definition dieser Benchmark ist in Bezug auf Steuervergünstigungen von zentraler Bedeutung, da diese als Abweichung von einem Referenzsystem definiert sind. Interessanterweise – und im Gegensatz zu den meisten Ländern weltweit, die sich in erster Linie auf bestehende Rechtsvorschriften stützen – wird das Referenzsystem für direkte Steuern in der Schweiz auf der Grundlage von zwei theoretisch fundierten Benchmarks definiert: einem einkommensbasierten und einem alternativen konsumorientierten Referenzsystem.<br>Der Mangel an verlässlichen und aktuellen Informationen ist angesichts des rechtlichen Rahmens für direkte Subventionen und Steuervergünstigungen besonders problematisch. Artikel 7 des Bundesgesetzes über Finanzhilfen und Abgeltungen (Subventionsgesetz, SuG) hält fest, dass auf Finanzhilfen in Form von steuerlichen Vergünstigungen in der Regel verzichtet werden sollte. In seiner Botschaft von 1986 warnte der Bundesrat ausdrücklich davor, dass Steuervergünstigungen die Steuergerechtigkeit untergraben, die demokratische Kontrolle einschränken und sich einer systematischen Überprüfung entziehen können, weil ihre finanziellen Auswirkungen oft schwer zu quantifizieren sind. In diesem Kontext verpflichtet Artikel 5 SuG den Bund, im Rahmen der periodischen Prüfungen von Subventionen alle sechs Jahre über Steuervergünstigungen zu berichten. Diese Vorgabe bleibt unerfüllt. Der Bundesrat, das Parlament und die Eidgenössische Finanzkontrolle (EFK) haben wiederholt auf diese Problematik hingewiesen. Dessen ungeachtet wurde bislang kein Rahmen für eine regelmässige und institutionalisierte Berichterstattung geschaffen.<br>Die aktuelle Schätzung von über 24 Milliarden Franken erfasst nur die Steuervergünstigungen auf Bundesebene, nicht aber die fiskalischen Kosten der kantonalen Steuervergünstigungen. Auf subnationaler Ebene ist die Berichterstattung noch begrenzter als beim Bund: Es liegen nur zwei nennenswerte Schätzungen vor – eine Studie der ESTV von 2011 zu einkommensteuerbezogenen Steuervergünstigungen im Kanton Zug sowie eine 2025 vom Kanton Zürich veröffentlichte Untersuchung der Steuervergünstigungen, ebenfalls mit Fokus auf die Einkommensteuer. Kein Kanton verfügt über einen institutionellen Rahmen für eine regelmässige Berichterstattung zu Steuervergünstigungen. Darüber hinaus liegen weder auf Bundes- noch auf Kantonsebene Schätzungen zu Steuervergünstigungen bei der Gewinnsteuer vor, obwohl steuerliche Anreize in diesem Bereich immer wichtiger werden.<br>Die begrenzten verfügbaren Daten von 2011 deuten darauf hin, dass die Steuervergünstigungen des Bundes stark konzentriert sind. 16,1 Milliarden Franken – rund 63 Prozent der insgesamt ausgewiesenen Mindereinnahmen des Bundes – entfallen auf die zehn grössten Vergünstigungen. Die grösste Einzelvergünstigung ist der Einkommensteuerabzug für die obligatorischen Beiträge an die zweite Säule der Alterssicherung (Pensionskasse), der auf jährlich 3,5 Milliarden Franken geschätzt wird. Weitere bedeutende Vergünstigungen sind der reduzierte Mehrwertsteuersatz auf Nahrungsmittel, Pflanzen und Druckerzeugnisse (2,2 Milliarden Franken), die Mehrwertsteuerbefreiung für Verkauf und Vermietung von Immobilien (2,0 Milliarden Franken) sowie die Mehrwertsteuerbefreiung für Dienstleistungen im Gesundheits- und Sozialwesen (1,9 Milliarden Franken).<br>Der Mangel an belastbaren Informationen beeinträchtigt nicht nur die Transparenz, sondern auch die Evaluierung der Wirksamkeit von Steuervergünstigungen. Die Schweiz liegt in diesem Bereich deutlich hinter internationalen Standards zurück. Es gibt derzeit keinen formellen Rahmen für die Evaluierung von Steuervergünstigungen mit Leitlinien für Ex-ante-Beurteilungen, Ex-post-Evaluierungen, Governance und Datenaustausch. Für politische Entscheidungen fehlt damit häufig die nötige Evidenz, um zu beurteilen, ob Steuervergünstigungen ein angemessenes Kosten-Nutzen-Verhältnis aufweisen und die angestrebten Ziele erreichen – oder ob sie unwirksam bzw. zu teuer sind und unbeabsichtigte verteilungspolitische und wirtschaftliche Auswirkungen mit sich bringen. Die Kombination aus schwacher Berichterstattungspraxis und beschränktem Zugang zu administrativen Steuerdaten hat zu einem bemerkenswerten Mangel an offiziellen Ex-post-Evaluierungen beigetragen.<br>Etwas ermutigender ist die Situation bei den Ex-ante-Beurteilungen. Bundesbehörden erstellen regelmässig Ad-hoc-Analysen zur Beantwortung parlamentarischer Anfragen und im Hinblick auf Gesetzesinitiativen. Diese Analysen liefern wertvolle Informationen über die erwarteten fiskalischen und wirtschaftlichen Auswirkungen vorgeschlagener Reformen der Steuervergünstigungen und spielen eine wichtige Rolle für die politische Debatte.<br>Steuervergünstigungen stehen in der politischen Debatte und auf der Reformagenda weiterhin weit oben. In den vergangenen Jahren gab es zahlreiche Gesetzesinitiativen zu reduzierten Mehrwertsteuersätzen, Abzügen bei der Einkommensteuer, Befreiungen von der Erbschafts- und Schenkungssteuer sowie Anreizen bei der Gewinnsteuer. Beispiele sind die Verlängerung des Sondersatzes der Mehrwertsteuer für Beherbergungsleistungen bis 2035 (vom Nationalrat soeben abgelehnt, nun beim Ständerat), wiederholte Debatten über die Abzugsfähigkeit von Kinderbetreuungskosten und Beiträgen an die Säule 3a sowie Diskussionen über kantonale Befreiungen von der Erbschafts- und Schenkungssteuer. Im Bereich der Gewinnsteuer veranschaulicht die Einführung von Patent-boxen und Sonderabzügen für Forschung und Entwicklung auf Kantonsebene die Dynamik zu Steuervergünstigungen über verschiedene Staatsebenen hinweg – in diesem Fall ausgelöst durch das Bundesgesetz über die Steuerreform und die AHV-Finanzierung (STAF).</p><p><strong>Peter Hongler</strong> ist Professor für Steuerrecht an der Universität St. Gallen.&nbsp;<br><strong>Agustin Redonda </strong>ist Senior Fellow beim Council on Economic Policies (CEP). Er ist Mitbegründer und Co-Direktor des Tax Expenditures Lab, das die Global Tax Expenditures Database (GTED) und den Global Tax Expenditures Transparency Index (GTETI) publiziert.</p>]]></content:encoded><category>Book Publications</category><author>Hongler, Peter / Agustin Redonda</author><pubDate>Tue, 23 Jun 2026 09:56:43 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/books/article/laenderbericht-zu-steuerverguenstigungen-schweiz/</guid></item><item><title>Tax expenditures country report: Switzerland</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/books/article/tax-expenditures-country-report-switzerland/</link><description></description><content:encoded><![CDATA[<p>Tax expenditures (TEs) constitute a key instrument in Swiss fiscal policy. Although they are widely used at both the federal and cantonal levels to pursue economic, social, and environmental objectives, their fiscal cost, effectiveness, and distributional consequences remain only partially documented. This report reviews the current state of TE reporting, estimation, evaluation, and reform in Switzerland.<br>The available evidence suggests that annual revenue forgone from federal TEs amounts to more than CHF 24 billion. However, this figure should be interpreted with great caution. It is based on outdated and incomplete information and likely represents a lower-bound estimate of the true fiscal cost of federal TEs. The latest comprehensive federal TE report was published by the Federal Tax Administration (FTA) in 2011, while many of the underlying revenue forgone estimates were themselves derived from an even older study conducted by the FTA in 2009 using tax return data from the canton of Bern and extrapolated to the rest of the country. More recently, the State Secretariat for Economic Affairs (SECO) published a combination of aggregate and provision-level estimates for 2019 in its 2021 report on the “State Footprint”. The figures included new estimates for some TE provisions, namely for TE granted through the mineral oil tax and further excise taxes as well as the vehicle tax and the national road tax. Yet, most of the data was based on the estimates published in 2011. The report estimated the overall yearly revenue forgone stemming from the use of TEs at more than CHF 24 billion.<br>The 2011 report provides a detailed discussion of the benchmark classification of TE provisions used in Switzerland. The definition of the benchmark tax system is key for TE policy-making as TEs are defined as deviations from the reference or benchmark tax system. Interestingly, and unlike most of the countries worldwide that rely primarily on existing legislation, the benchmark tax system (BTS) for direct taxes in Switzerland is defined based on two theoretically grounded benchmarks: one based on income and an alternative one based consumption.<br>The lack of reliable and up-to-date information is particularly concerning given the legal framework governing subsidies and TEs. Article 7(g) of the Federal Act on Financial Aids and Compensation Payments (Subsidies Act, SubA) establishes that, in principle, the use of TEs should be avoided. In its 1986 dispatch, the Federal Council explicitly warned that TEs can undermine tax equity, reduce democratic oversight, and escape systematic scrutiny because their fiscal implications are often difficult to quantify. On this note, Article 5 of the SubA requires the federal government to report on TEs every six years as part of its broader subsidy reporting obligations. This requirement has not been fulfilled. The issue has been repeatedly noted by the Federal Council, Parliament, and the Swiss Federal Audit Office (SFAO) and yet, a regular and institutionalized reporting framework has still not been established.<br>The current estimate of more than CHF 24 billion in TEs on the federal level does not account for the fiscal cost of cantonal TEs. Indeed, at the subnational level, reporting is even more limited with only two significant estimation exercises: a 2011 study conducted by the FTA on personal income-related TEs in the canton of Zug, and a 2025 review of personal income tax (PIT) related TEs published by the canton of Zürich. No canton has established a recurring TE reporting framework. Furthermore, no federal or cantonal estimation exercise currently provides estimates of TEs granted through corporate income tax (CIT), despite the growing importance of tax incentives in the CIT system.<br>Based on the limited available data from 2011, one can observe that the composition of Swiss TEs is highly concentrated. The ten largest federal provisions account for approximately CHF 16.1 billion, or roughly 63 percent of total reported federal revenue forgone. The largest single provision is the deduction for mandatory second-pillar pension contributions under PIT, estimated at CHF 3.5 billion annually. Other major provisions include the reduced VAT rate on food, plants, and printed products (CHF 2.2 billion), VAT exemptions for real estate transactions and rentals (CHF 2.0 billion), and VAT exemptions for social and health services (CHF 1.9 billion).&nbsp;<br>Beyond transparency concerns, the absence of robust information undermines the evaluation of TE effectiveness. Switzerland lags significantly behind international standards in this area. There is currently no formal TE evaluation framework providing guidance on ex-ante assessments, ex post evaluations, governance arrangements, or data-sharing procedures. As a result, policymakers often lack the evidence necessary to determine whether TEs represent value for money and achieve their intended objectives; or are ineffective, too costly or generate unintended distributional and economic effects. The combination of weak reporting practices and limited access to administrative tax data has contributed to a striking lack of official ex-post evaluations.<br>The situation is somewhat more encouraging regarding ex ante assessments. Federal institutions regularly prepare ad hoc analyses in response to parliamentary requests and legislative initiatives. These assessments frequently provide valuable information on the expected fiscal and economic effects of proposed TE reforms and play an important role in informing political debate.&nbsp;<br>TEs remain high-up in the political debate and reform agendas. Recent years have seen numerous legislative initiatives involving reduced VAT rates, PIT deductions, inheritance and gift tax exemptions, and CIT incentives. Examples include the extension of the lower VAT rate for accommodation services until 2035 (just voted down by the National Council and now with the Council of States), repeated debates on the deductibility of childcare expenses and Pillar 3a contributions, and discussions surrounding cantonal inheritance and gift tax exemptions. In the CIT field, the introduction of patent boxes and research and development (R&amp;D) super-deductions at the cantonal level illustrates the dynamics of TE policy-making involving different tiers of government as this has been triggered by the Federal Act on Tax Reform and AHV Financing (TRAF).</p><p><strong>Peter Hongler</strong> is a professor of tax law at the University of St. Gallen.&nbsp;<br><strong>Agustin Redonda</strong> is a Senior Fellow with the Council on Economic Policies (CEP), where he leads CEP’s work on<br>tax expenditures and tax incentives. He is also the co-founder and co-director of the Tax Expenditures Lab, which<br>hosts the Global Tax Expenditures Database (GTED) and the Global Tax Expenditures Transparency Index (GTETI).<br>&nbsp;</p>]]></content:encoded><category>Book Publications</category><author>Hongler, Peter / Agustin Redonda</author><pubDate>Fri, 19 Jun 2026 11:15:24 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/books/article/tax-expenditures-country-report-switzerland/</guid></item><item><title>Women’s employment and the green transition in Rwanda’s urban construction sector: insights from firm-level data</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/womens-employment-and-the-green-transition-in-rwandas-urban-construction-sector-insights-from-firm-level-data/</link><description></description><content:encoded><![CDATA[<p>This study examines the relationship between the green transition and female employment in Rwanda’s construction sector, influenced by sustainability policies such as the Green Building Code. Using a firm-level survey conducted in Kigali in 2024, we analyze data from 545 firms across the construction value chain, employing a Green Index to quantify firms’ sustainability practices. The empirical analysis relies on OLS IV estimation to address potential endogeneity concerns. Our findings indicate a positive association between green practices and female employment shares, particularly in permanent roles, suggesting that sustainability-driven transformations can contribute to more equitable labor market outcomes. The study further highlights sectoral heterogeneity, with supplier and construction firms showing the strongest employment gains for women. Government initiatives enhance these effects, highlighting the importance of coherent policy frameworks. However, the role of managerial attitudes remains unclear, indicating a need for further research on organizational dynamics. The analysis also highlights disparities in access to green training, with female-managed firms less likely to receive training, potentially limiting their ability to benefit from green transitions. These findings provide insights for policymakers aiming to align green transition policies with gender-inclusive economic development in Rwanda and the broader context of Sub-Saharan Africa (SSA).</p>]]></content:encoded><category>External Publications</category><author>Stöcker, Alexander / Babette Never / Aime Tsinda / Eric Mujanama / Roger Mugisha</author><pubDate>Fri, 19 Jun 2026 09:42:33 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/womens-employment-and-the-green-transition-in-rwandas-urban-construction-sector-insights-from-firm-level-data/</guid></item><item><title>Three implications of the oil shock for the turbulent political economy of development cooperation</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/three-implications-of-the-oil-shock-for-the-turbulent-political-economy-of-development-cooperation-1/</link><description>The 2026 US–Israel–Iran war has produced what the International Energy Agency describes as the largest supply disruption in the history of the global oil market. Brent crude rose from around $70 at the end of February to a peak of about $140 in early April before settling around $100 as of early June 2026. In a new Brief Andy Sumner and Stephan Klingebiel argue that the significance of the oil shock lies not only in the price increase itself but in its timing. </description><content:encoded><![CDATA[<p>The 2026 US–Israel–Iran war has produced what the International Energy Agency describes as the largest supply disruption in the history of the global oil market. Brent crude rose from around $70 at the end of February to a peak of about $140 in early April before settling around $100 as of early June 2026. In a new Brief Andy Sumner and Stephan Klingebiel argue that the significance of the oil shock lies not only in the price increase itself but in its timing.&nbsp;</p>]]></content:encoded><category>External Publications</category><author>Sumner, Andy / Stephan Klingebiel</author><pubDate>Thu, 18 Jun 2026 13:40:36 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/three-implications-of-the-oil-shock-for-the-turbulent-political-economy-of-development-cooperation-1/</guid></item><item><title>Three implications of the oil shock for the turbulent political economy of development cooperation</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/three-implications-of-the-oil-shock-for-the-turbulent-political-economy-of-development-cooperation/</link><description>The 2026 US–Israel–Iran war has produced what the International Energy Agency describes as the largest supply disruption in the history of the global oil market. Brent crude rose from around $70 at the end of February to a peak of about $140 in early April before settling around $100 as of early June 2026. In a new Brief we argue that the significance of the oil shock lies not only in the price increase itself but in its timing.</description><content:encoded><![CDATA[<p>The 2026 US–Israel–Iran war has produced what the International Energy Agency describes as the largest supply disruption in the history of the global oil market. Brent crude rose from around $70 at the end of February to a peak of about $140 in early April before settling around $100 as of early June 2026. In a new Brief we argue that the significance of the oil shock lies not only in the price increase itself but in its timing.</p>]]></content:encoded><category>External Publications</category><author>Sumner, Andy / Stephan Klingebiel</author><pubDate>Wed, 17 Jun 2026 09:17:34 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/three-implications-of-the-oil-shock-for-the-turbulent-political-economy-of-development-cooperation/</guid></item><item><title>Social contracts and environmental change: conceptualizing interdependencies</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/social-contracts-and-environmental-change-conceptualizing-interdependencies/</link><description></description><content:encoded><![CDATA[<p>Environmental change can affect social contracts, which are the relationships between societal groups and between such groups and the state. Droughts, river pollution and rising sea levels often change the distribution of resources within countries or harm some societal groups more than others, raising questions about compensation. Social contracts can also trigger environmental change, mainly because the environment and future generations cannot themselves participate in social contract negotiations. Many social contracts allow influential elites to overuse or pollute natural resources, harming the environment, other societal groups and future generations. Drawing on existing social contract and environmental governance research, this introductory article develops a conceptual approach for analyzing the bidirectional effects between the environment and the relations between different parts of society and the state. It presents different types of interaction using multiple examples. This approach helps to identify starting points for the negotiation of more sustainable and inclusive social contracts.</p>]]></content:encoded><category>External Publications</category><author>Dombrowsky, Ines / Annabelle Houdret / Markus Loewe / Tobias Zumbraegel</author><pubDate>Tue, 16 Jun 2026 09:23:35 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/social-contracts-and-environmental-change-conceptualizing-interdependencies/</guid></item><item><title>Operationalizing social contracts: a new measurement of government deliverables</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/operationalizing-social-contracts-a-new-measurement-of-government-deliverables/</link><description></description><content:encoded><![CDATA[<p>The international development debate is increasingly referring to the notion of the “social contract”. In this paper, we measure what governments give societies, a core element of social contracts. To enable social contract comparison across countries and over time, we develop indices to capture the three “Ps”: <i>protection</i> against internal and external threats, <i>provision</i> of social and economic services, and political <i>participation</i>. These indices are composed of indicators, which are mainly input variables to gauge the willingness of governments to deliver the three Ps. Subsequently, we calculate the values of 154 countries for the three indices around the year 2019. The results show that the indices are useful and valid. They highly correlate with each other and with other indicators such as per capita income and the Human Development Index. Yet, these correlations are not perfect, meaning that the indices are not another redundant development index. They add information and value. Finally, we make a first step in identifying patterns in the results. Countries in Latin America were doing comparatively well on average in terms of political <i>participation</i> in 2019. When controlling for per capita income, governments in sub-Saharan Africa, were delivering disproportionately more on average in terms of <i>protection</i> and political <i>participation</i>, but less so in terms of <i>provision</i>. Countries in the Middle East and North Africa fail mainly with regard to political <i>participation</i>.</p>]]></content:encoded><category>External Publications</category><author>Loewe, Markus / Amirah El-Haddad / Tina Zintl</author><pubDate>Mon, 15 Jun 2026 13:46:06 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/operationalizing-social-contracts-a-new-measurement-of-government-deliverables/</guid></item><item><title>Pastoralism for Sustainable Development: Recognise, Respect, Restore</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/the-current-column/article/pastoralism-for-sustainable-development-recognise-respect-restore/</link><description>Given its contributions to food security, biodiversity conservation, climate protection, and rural development, this recognition is overdue.</description><content:encoded><![CDATA[<p><strong>Bonn, 15 June 2026.</strong> This year’s annual World Desertification and Drought Day on June 17 falls within the International Year of Rangelands and Pastoralists. This is a good occasion to draw attention to the crucial role of pastoral management of rangelands for sustainable (rural) development.</p><p>The annually celebrated World Desertification and Drought Day on 17 June 2026 falls into the International Year of Rangelands and Pastoralists. This is an occasion to remind that pastoralism is an important element of global land use and that sustainable pastoralism must be promoted to enhance global (rural) sustainable development. Pastoralism means that livestock is not (only) kept on a permanent farm but part of the year and/or part of the herds roams in the landscape in search of fodder (grass).</p><p>The International Year of Rangelands and Pastoralists is guided by the motto “Recognize, Respect, and Restore.” The first step – recognize – is to make the importance of pastoralism more visible. Given its contributions to food security, biodiversity conservation, climate protection, and rural development, this recognition is long overdue. In fact, permanent natural grasslands (grass is the typical vegetation cover of rangelands), covering more than 3.2 billion hectares, are the second-largest vegetation type on Earth after forests and occupy roughly twice as much land as cropland. Globally, between 200 and 500 million people, depending on the definition used, rely on pastoralism for their livelihoods. Pastoralists make a substantial contribution to global meat production; in addition, they provide milk, hides, manure, and other products. In some African countries, such as Somalia, pastoralism even forms the backbone of the economy. In many regions, rangelands also provide the foundation for tourism and recreation.</p><p>However, the importance of rangelands extends far beyond their economic function. Natural grasslands store large amounts of carbon, protect soils from erosion, regulate water cycles, and support high levels of biodiversity. Depending on the way they are used, these functions can be maintained and even enhanced or seriously deteriorated. Sustainable pastoralism follows the available vegetation in the landscape, avoids overgrazing, allowing vegetation, including the scarce trees, to recover. Animals trample grass into the soil, thereby increasing soil organic carbon. In contrast, unsustainable pastoralism exists if herds are overstocked, overgrazing leading to vegetation degeneration up to bare soils. This makes the land prone to wind and water erosion, sand and dust storms and losing its carbon storage function.</p><p>The second step - respect - aims to preserve the achievements and potential of pastoralism. This, however, should also clearly see the challenges. In traditional pastoralist systems vegetation availability and herd density roughly corresponded, including through losses of (parts of) the herds in times of droughts. In modern times, this balance can be challenged in multiple ways. For instance, loss of parts of the grazing/ecosystem e.g. to agriculture can deprive pastoralists of important sources of permanent, seasonal or reserve grazing areas. Infrastructure and border controls may cut the movement of herds. Creation of fenced ranches and compartmentalisation of rangelands for more intensive grazing can increase the carrying capacity in the short run but also deteriorate or change the ecosystems, depending on rainfall patterns, vegetation and management system.</p><p>The third step - restoration - focuses on correcting developments that have weakened rangelands and pastoralist livelihoods. Important measures include greater tolerance and active support for the mobility of livestock herds, effective protection of animals, and the restoration of floodplains or peatlands that can be used for variable grazing. Livestock migration corridors must be maintained, restored, and legally protected. The expansion of irrigated agriculture or large-scale ranching operations must be regulated in a way to respect the interests of pastoralists. Improvements in animal health, marketing systems, and infrastructure can increase incomes and can be combined with measures to prevent overgrazing. Investments in animal health can also reduce both the risk and fear of disease transmission and epidemics, thereby facilitating herd mobility.&nbsp;</p><p>Nevertheless, the long-term trend toward sedentarisation is unlikely to be completely stopped or even reversed. Many pastoralists themselves choose settled lifestyles because these offer better access to education, healthcare, and additional sources of income. Population growth and climate change also place limits on pastoral systems. These moving factors make balanced and location-specific consideration of competing interests all the more important.</p><p>Despite its importance, pastoralism often receives little attention in politics. A prerequisite for more attention is the stronger involvement of pastoralists in decision-making processes. Their representative organisations must be strengthened, and their participation rights institutionally embedded. If this can be achieved, many of the goals embodied in “Recognize, Respect, and Restore” will follow. Developed countries can do more in their own countries in (some of) these regards, as well as encourage and support their partner countries to do the same. According to the broad spectrum of issues, potential entry points are numerous: In policy dialogue and project planning on rural areas, human rights of indigenous people, environmental protection, economic development, peace and security, poverty and food security.</p>]]></content:encoded><category>The Current Column</category><author>Brüntrup, Michael</author><pubDate>Mon, 15 Jun 2026 10:51:27 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/the-current-column/article/pastoralism-for-sustainable-development-recognise-respect-restore/</guid></item><item><title>National policy coherence counts for reducing inequality in Global climate and development agendas</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/national-policy-coherence-counts-for-reducing-inequality-in-global-climate-and-development-agendas/</link><description></description><content:encoded><![CDATA[<p>International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross-country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups in society. We confirm that coherence is perceived to be beneficial for most groups. However, we find vulnerable groups are largely perceived to bear the brunt of incoherence, while traditionally powerful groups benefit from it in some cases. Based on these findings, we argue that coherence can play an important role in reducing inequality and ensuring countries “Leave No One Behind” in implementing climate and development goals.</p>]]></content:encoded><category>External Publications</category><author>Browne, Katherine / Adis Dzebo / Zoha Shawoo / Mario Cardenas / Pierrick Chalaye / Alexia Faus Onbargi / Cassilde Muhoza / Patricia Nicdao / Nokwethaba Makhanya / Navam Niles / Priyatma Singh</author><pubDate>Fri, 12 Jun 2026 10:03:15 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/national-policy-coherence-counts-for-reducing-inequality-in-global-climate-and-development-agendas/</guid></item><item><title>A 12-target global framework for measuring drought resilience: insights from a multi-country review</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/a-12-target-global-framework-for-measuring-drought-resilience-insights-from-a-multi-country-review/</link><description></description><content:encoded><![CDATA[<p>Droughts are slow-onset disasters with severe environmental, economic, and social consequences, disproportionately affecting regions with limited resources and institutional capacity, which is further exacerbated by climate change and land use change. Key challenges to effective drought resilience include socioeconomic disparities, fragmented policies, financial constraints, and governance weaknesses. To address these gaps, this study develops indicators for assessing drought preparedness and resilience across different economic contexts. A review of 16 national drought and water policies produced a framework comprising 12 global targets, 45 sub-targets, and 129 indicators aligned with existing international frameworks. Indicators are organized into four thematic focus areas: (i) Fundamental Needs &amp; Agricultural Resilience, (ii) Proactive Monitoring &amp; Crisis Response, (iii) Ecosystem &amp; Resource Sustainability, and (iv) Institutional Strengthening &amp; Financial Resilience. The framework is designed to standardize best practices, improve cooperation, and guide resilience-building across diverse contexts while distilling shared dimensions of preparedness and resilience. The analysis emphasizes the role of SMART (Specific, Measurable, Achievable, Relevant, and Time-bound) indicators in proactive drought management, where governance, leadership, and evidence-based policymaking are as critical as financial and technological resources. It recommends flexible measurement tools and institutionalized assessment mechanisms to track progress and refine strategies, enabling a shift from reactive crisis response to long-term resilience, strengthening accountability and enhancing global drought preparedness.</p>]]></content:encoded><category>External Publications</category><author>Sarma, Monalicha / Michael Brüntrup</author><pubDate>Fri, 12 Jun 2026 09:14:40 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/a-12-target-global-framework-for-measuring-drought-resilience-insights-from-a-multi-country-review/</guid></item><item><title>Understanding loss and damage in West African climate policies: a comparative analysis of national approaches in five countries</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/understanding-loss-and-damage-in-west-african-climate-policies-a-comparative-analysis-of-national-approaches-in-five-countries/</link><description></description><content:encoded><![CDATA[<p>Climate-induced Loss and Damage (L&amp;D) is becoming a defining challenge for global climate governance, especially in West Africa, where adaptation limits are increasingly surpassed. Yet, the literature has largely overlooked how national governments in Africa conceptualize, operationalize, and govern L&amp;D. Existing studies tend to focus on international finance debates or localized impacts, leaving a gap in understanding the national policy frameworks shaping L&amp;D responses. This paper addresses this gap through a comparative analysis of five West African countries, Burkina Faso, Ghana, Nigeria, Senegal, and Sierra Leone, structured around four thematic dimensions: conceptual clarity, scope and depth of losses, policy integration, and institutional readiness.<br>Drawing on more than 60 official policy documents, including National Adaptation Plans, disaster frameworks, and climate legislation, the study applies an interpretive scoring framework and proposes a three-stage typology of L&amp;D policy engagement (Nascent, Emerging, Integrated). The results show that Senegal and Ghana fall into the Emerging category, with partial recognition of L&amp;D concepts but limited institutionalization in formal policy architecture. Nigeria, Burkina Faso, and Sierra Leone remain Nascent, where L&amp;D is either subsumed under adaptation and humanitarian action or only referenced anecdotally. No country has yet reached the Integrated stage. Across all five cases, economic losses in agriculture and infrastructure are frequently reported, while non-economic losses such as displacement, cultural erosion, and psychological harm remain weakly specified. Institutional arrangements for L&amp;D are fragmented in national frameworks, suggesting uneven preparedness for engagement with emerging international L&amp;D governance mechanisms, including the Santiago Network and the Fund for responding to Loss and Damage.<br>The findings suggest that the absence of formal L&amp;D strategies in many national policy documents may limit the visibility of irreversible climate impacts and complicate future claims-making in international arenas. By advancing a systematic baseline of how L&amp;D is framed in national policies and introducing a heuristic typology for cross-country comparison, this study contributes conceptually, empirically, and policy-relevantly to debates on climate justice and the evolving governance of L&amp;D in the Global South.<br>Key policy insights:<br>- Non-economic losses remain under-recognized in national climate policies, limiting justice-oriented approaches to L&amp;D governance.<br>- Stronger integration of L&amp;D across adaptation, disaster risk reduction, and development planning is needed to improve policy coherence and institutional coordination.<br>- Establishing dedicated L&amp;D focal points, clearer institutional mandates, and links to existing risk-financing instruments could strengthen national engagement with emerging global L&amp;D mechanisms.<br>- Embedding L&amp;D more explicitly within NDCs, NAPs, and related reporting frameworks could improve strategic positioning within the FRLD and Santiago Network processes.</p>]]></content:encoded><category>External Publications</category><author>Okunola, Olasunkanmi Habeeb / Susan S. Ekoh</author><pubDate>Wed, 10 Jun 2026 12:46:16 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/understanding-loss-and-damage-in-west-african-climate-policies-a-comparative-analysis-of-national-approaches-in-five-countries/</guid></item><item><title>The risks of climate-nature silos: why we need alignment and integration between environmental agendas</title><link>https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/the-risks-of-climate-nature-silos-why-we-need-alignment-and-integration-between-environmental-agendas/</link><description></description><content:encoded><![CDATA[<p>This report makes a simple case: because the environmental crises we face are intertwined, our responses to them must be integrated. The predominant policy framing of these crises through the lenses of a suite of climate, biodiversity and land or ocean metrics currently obscures the reality of a single nature-climate system that critically determines human wellbeing; the challenge for humanity is to manage this complex system in ways that reduce overall risks. Addressing one crisis within that system (be it climate change,<br>biodiversity loss or land degradation) won’t stop the others, while addressing them in isolation is both perilous and inefficient.</p>]]></content:encoded><category>External Publications</category><author>Pettoreli, Nathalie et al. </author><pubDate>Mon, 08 Jun 2026 14:08:04 +0200</pubDate><guid isPermaLink="true">https://www.idos-research.dehttps://www.idos-research.de/en/others-publications/article/the-risks-of-climate-nature-silos-why-we-need-alignment-and-integration-between-environmental-agendas/</guid></item></channel></rss>
