Taxation is a fundamental source of revenue for governments. However, globally tax
revenue performance has continuously been poor. This has been attributed largely to poor …

We tested the causality between FDI and its determinants in Bangladesh in the presence of
structural break harnessing Vector Autoregression (VAR) model and Granger causality test …

Since 2008, the International Monetary Fund (IMF) has become more open to the use of
discretionary fiscal stimulus packages to deal with recessions, while changing its doctrine on …

Moore and Prichard provide two different kinds of answers to the question of how
governments of developing countries can increase tax revenues. First, they discuss seven …

National tax administrations in sub-Saharan Africa have undergone considerable reform in
recent decades. In a number of respects, they are, on average, more reformed and more …

In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding
international tax rules from tax havens and the Global North to the damaging impact of this …

Abstract The literature on Effective Tax Rates (ETRs) focuses on high‐and middle‐income
countries, but there is very little evidence on low‐income countries. This article addresses …

African countries generally cut corporate income tax (CIT) rates in the hopes of attracting
foreign direct investment (FDI), whereas the effectiveness of tax rate reductions in attracting …

Some European countries offer tax incentive schemes to investors and companies in
crowdfunding. On one hand, they could be seen as a tool to reduce the system's …

Purpose This paper focused on financial constraints scenario and tax planning activities of
banks in Ghana. The study explores how financial constraints could motivate the banks to …