While previously addressing issues of double taxation, the OECD shifted to restricting tax competition and increasing automatic exchanges of tax information. We analyze the reasons for this shift in policy focus.
This paper analyzes the concept of municipal bankruptcy in a comparative framework with commercial bankruptcy. Because of significant institutional differences between the two forms of corporation, we argue that it is impossible to construct a bridge between them.
In Swedish. We perform a literature review of the research on how some counties have pursued efficiency enhancing welfare reforms. We find several clear findings of the political, bureacratic, and economic prerequisites for successful reforms.
This paper presents export processing zones (EPZs) as a rent-seeking tool with the appearance of a development policy. My model indicates that EPZs do not benefit an economy via backward linkages but through marginal improvements to a country’s trade regime.