This paper explores what Furceri and Karras in a 2011 article call “the Hines-Summers Hypothesis”: “the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes” They confirm the hypothesis for the OECD...

National policymakers addressing international corporate taxation must balance a revenue objective with a need to maintain and augment national economic resources and assist the success of national firms. International collaboration after the First World War established a set of principles that...

The digital revolution has dramatically altered the international fiscal sphere. It first enabled those who sought to evade and avoid taxes to do so with unprecedented effectiveness. Over time, however, national administrators learned to limit tax escape with powerful digital responses of their...

Conventional wisdom holds that globalization has peaked and is now in retreat. Dani Rodrik argued in 2000 that economic integration conflicted with national sovereignty and that this tension would, or at least should, put a brake on economic globalization. Has that view been vindicated? This...

Purpose - This paper tests the widely-held assumption that blacklisting, such as that practiced by the OECD (Organization for Economic Cooperation and Development) and the FATF (Financial Action Task Force), affects the volume of financial activity associated with a tax...

This study examines the role of variations in occupational licensing policies and practices in improving the outputs of services provided to consumers, and the effect of restrictive regulations on the prices of certain services. Theory suggests that more restrictive licensing may raise prices,...

This study examines the role of variations in occupational licensing policies and practices in improving the outputs of services provided to consumers, and the effect of restrictive regulations on the prices of certain services. Theory suggests that more restrictive licensing may raise prices,...

The effect of licensing as a mechanism to control entry into occupations has been a neglected area of both regulation and labor market research. This study examines the role of occupational licensing for entry into dentistry, an occupation with standards that vary by state. Our research first...

This study examines the role of variations in occupational licensing policies in improving the quality of services provided to consumers and the effect of restrictive regulations on the prices of certain services and on the earnings of practitioners. Theory suggests that more restrictive...

This paper considers the possibilities that the member states of the WTO would adopt some kind of antitrust provision. Initially, the paper reviews the historical relation of competition policy to trade policy, from the Havana Conference to the present. It then reviews the conflicts between the...