Using granular gas price data and rich variation in corporate tax rates, we find that corporate taxes increase consumer prices. About 64% of the corporate tax is borne by consumers. The effect is stronger when firms have limited access to tax planning opportunities, face stricter tax...

This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organisation for Economic Co‐operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...

Providing context -- Reconceptualizing "business" and "state" in business-state relations -- Developing Egypt's "SMEs:" the social fund for development -- USAID's "private sector" projects : planting the seeds of exclusion -- The businessmen cabinet's "public private partnerships" for exclusive...