Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal … regime governing cross-border tax enforcement was based on information exchange upon request. In 2010, the US Congress … enacted the Foreign Account Tax Compliance Act (FATCA), which seeks to induce foreign financial institutions (FFIs) to …

deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between tax policy and the financial …. Finally, it examines some possible future tax options to prevent such crises …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

actual aggregate cross-section data for 89 countries in 2011 to a hypothetical world without FDI. The gains from FDI amount … to 9% of world's welfare and to 11% of world's trade, unevenly distributed among winners and losers. Net exports of FDI …

The paper is devoted to an econometric analysis of learning foreign languages in all parts of the world. Our sample … learning while the world population of speakers of the native language generally discourages it. Trade with speakers of a … other three key variables (literacy rate, linguistic distance, and world population of native speakers) because its …