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This Element reviews what we know about parental investments and children's human capital in low-to-middle-income countries (LMICs). First, it presents definitions and a simple analytical framework; then discusses determinants of children's human capital in the form of cognitive skills,...
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evasion or avoidance: Panama, Seychelles, and the Netherlands. A review of loan agreements and Country Reports covering 1999 …, with the tax haven regime of Seychelles getting much more attention than Panama and the Netherlands. …
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