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The Biscay Model: Executive Summary

Roll, Kate; Aeron-Thomas, David; Lorca de Urarte, Miren Aintzane; (2021) The Biscay Model: Executive Summary. UCL Institute for Innovation and Public Purpose: London, UK. Green open access

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Abstract

Can taxation tools help to advance the United Nations Sustainable Development Goals (SDGs)? In 2020, UCL Institute for Innovation and Public Purpose (IIPP) undertook a partnership with the Biscay regional tax team to explore this question. This resulted in the development of a composite index tool, the Biscay Model, which enables authorities to measure corporate SDG performance in priority areas in order to link it to tax incentives. The executive summary brings together the main ideas set out in the two documents: the 'Concept note' and the 'Summary contribution areas'. It describes the challenge, details the rationale for a market-shaping approach and introduces the composite index approach and its core components. It also describes the 28 indicators or contribution areas (CAs) that compose the index.

Type: Report
Title: The Biscay Model: Executive Summary
Open access status: An open access version is available from UCL Discovery
Publisher version: https://www.ucl.ac.uk/bartlett/public-purpose/publ...
Language: English
Additional information: This version is the version of record. For information on re-use, please refer to the publisher’s terms and conditions.
UCL classification: UCL
UCL > Provost and Vice Provost Offices > UCL BEAMS
UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment
UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment > Inst for Innovation and Public Purpose
URI: https://discovery-pp.ucl.ac.uk/id/eprint/10196034
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