Underweight and obesity are associated with adverse health outcomes throughout the life course. We estimated the individual and combined prevalence of underweight or thinness and obesity, and their changes, from 1990 to 2022 for adults and school-aged children and adolescents in 200 countries...

In this article, Calderón Gómez examines a tax avoidance scheme involving private placement life insurance policies — large policies that potentially allow wealthy taxpayers to move their traditionally tax-inefficient investments in private equity and hedge funds into a life insurance policy...

Every year, companies issue hundreds of billions of dollars of debt with a feature carrying unclear tax consequences. So do individuals, who frequently tie their most significant financial asset to this type of instrument. Yet this instrument is not an exotic or innovative financial derivative,...

Bank runs, and the financial crises they catalyze and amplify, are incredibly costly—to individuals, families, society, and the economy writ large. Banking regulation has, for the most part, protected us from traditional bank runs for the last 90 years. However, as we saw in the devastating...

The Panama and Paradise Papers shocked the world by displaying the extent to which tax avoidance and evasion were running amok. That has led policymakers around the world to seek to standardize, harmonize, and globalize the tax system, at a domestic, bilateral, regional, and multilateral levels....

Spanish Abstract: Esta investigación presenta una metodología para la construcción de un índice compuesto para medir la competitividad como factor de crecimiento económico para Colombia, a partir de los modelos de competitividad de Michel Porter y el trabajo de Cho y Moon. Los índices...