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The executive summary brings together the main ideas set out in the Concept note and the Summary contribution areas documents.

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Can taxation tools help to advance the United Nations Sustainable Development Goals (SDGs)?Ìý

In 2020, ¹û¶³Ó°Ôº 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 toÌýlink it to tax incentives. The executive summary brings together the main ideas set out in the two documents: the 'Concept note' and the 'Summary contributionÌýareas'. 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.

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Authors

Mariana MazzucatoÌý|ÌýFounding Director,Ìý¹û¶³Ó°Ôº Institute for Innovation and Public Purpose
Kate Roll |ÌýÌýAssistant Professor in Innovation, Development and Value,Ìý¹û¶³Ó°Ôº Institute for Innovation and Public PurposeÌý
David Aeron-Thomas |ÌýSenior Policy Fellow in Sustainable Development,Ìý¹û¶³Ó°Ôº Institute for Innovation and Public PurposeÌý
Miren Aintzane Lorca de Urarte | ¹û¶³Ó°Ôº Institute for Innovation and Public PurposeÌý

Reference:

Mazzucato, M., Roll, K., Aeron-Thomas, D. andÌýLorca de Urarte, M.A. (2021). The Biscay Model: Executive summary. ¹û¶³Ó°Ôº Institute for Innovation and Public Purpose (IIPP).

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