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A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands
Various low-tax jurisdictions including Mauritius, have been often accused of usur** the just share of taxes of other countries. Given the adverse...
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The Effects of Taxation on Income Inequality in Sub-Saharan Africa
This paper investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in Sub-Saharan Africa over the period...
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Property Taxation, Instruments, Models, Administration, and Potential Effects
There are several alternative design issues related to property taxation, problems with administration and rent-seeking, and diverse international...
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Digital Entrepreneurship, Taxation of the Digital Economy, Digital Transformation, and Sustainable Development in Africa
New and improved technologies have emerged leading to the digitalization of the various sectors of the economy. Entrepreneurs and small businesses...
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Tourism Taxation: Good or Bad for Cities?
This chapter provides an overview of tourism taxation and explores the extent to which a tourism tax on overnight stays has an impact on domestic and...
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Multinational Corporations and Tax Havens as Beneficiaries of a Shadow Financial System
In this chapter, Moyo discusses the intricate relationship between multinational corporations, tax havens, and the global elites as agents and...
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Finance Diplomacy: The Politics and International Relations of Finance
Today’s global challenges in regard to climate change demand for urgent action of the global communityGlobal community. Recent research has...
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C. Fundamentals of the Taxation of Permanent Establishments
In this chapter the fundamental aspects of the taxation of PEs are presented. These aspects include a brief overview of the historical development of...
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Tax Aspects of an Investment in Africa
With the exception of South Africa, where there has been an established tax law for two decades, the individual countries of Africa do not have a...
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Forensic Analysis of Reparations to Africa for Depredations Under European Colonialism
This chapter conceptually differentiates between six distinct historical injustices under European colonialism in Africa and gives examples on how...
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Corruption and Investment Treaty Arbitration in India
There has been a stupendous expansion of investor–state dispute settlement (ISDS) cases involving foreign investors challenging sovereign state...
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Does the design of a soda tax matter? Evidence from school children in Europe
This paper compares the effects of two different health taxes on soda consumption and the body mass index (BMI) of school children in Europe. Hungary...
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Macrodeterminants of FDI in India: Cointegration and Causality
This chapter attempts to test empirically the potential determinants of FDI in India with the help of cointegration technique developed by Johansen...
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Corruption and Underdevelopment in Africa
Corruption is the misuse and misapplication of public and private power for personal and selfish interests. Corruption manifests through power rooted...
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The regressivity of CIT exemptions in Africa
Tax holidays remain essential to attract investment in Africa and, more broadly, in develo** countries. However, this tax incentive must be better...
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Economic Diversification to Reduce Natural Resource Dependency in the Literature
The resource curse refers to a negative correlation between natural resource dependence and economic growth. This phenomenon is labelled ‘the paradox...
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The nature and sources of international variation in formal institutions related to initial coin offerings: preliminary findings and a research agenda
As prior researchers have suggested, a firm’s success in an international market depends on how well its strategy fits the nonmarket environment,...
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Tax Structure, Competitiveness of Firms, and International Trade in Africa: Lessons from WAEMU and CEMAC for CFTA
The success of a trade agreement highly depends on improving the structure and coordination of taxes, especially the ones affecting firms which...
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Revolutions and corruption
We investigate the relationship between successful revolutions and corruption using data on revolutionary campaigns since 1900 and corruption...
