Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…
Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…
Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…
We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset…
In this paper we investigate behavioral constraints to savings among smallholder farmers in rural Ethiopia. Increasing savings by overcoming such behavioral constraints has been documented to have positive…
Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable…
What is the impact of buyers on the performance of innovation procurement? In which phase of the procurement process are buyers most crucial and why? We address these questions by exploiting a novel…
