The Laffer curve illustrates a theoretical relationship between rates of taxation and the
resulting levels of government revenue. This paper explores the relationship between tax …

This study provides a survey on corporate taxes around the world. Our analysis has three
main objectives. First, we collect tax data and calculate (forward-looking) effective tax …

Purpose–The study of the link between debt and growth has been full of debates, both in
theory and empirics. However, there is a growing consensus that the relationship is sensitive …

ABSTRACT Global Wealth Chain analysis explores the potential for wealth creation to
become wealth capture. Corporate tax avoidance is a component in many GWC. The …

This study examines the influence of corporate tax avoidance on the debt financing of listed
conglomerate firms in Nigeria. The study utilized documentary data collected from the …

In this paper, we present the first dynamic scoring exercise linking a microsimulation and a
dynamic general equilibrium model for Europe. We illustrate our novel methodology …

Purpose The present study aims to investigate the impact of the reduction of the corporate
tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun …

Recent empirical research has shown that output and GDP per capita in the aftermath of
natural disasters are not necessarily lower than before the event. In many cases, both are …

The surge of capital inflow into emerging markets since the 1990s has attracted much
research, but capital flight from these economies has received scant attention in research …

This study tests the hypothesis that Russia's economic sectors have different sensitivity to tax
burden. Econometric models are built to explore the relationship between production in …