We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the … suggesting treaties are intended to reduce tax evasion rather than promote foreign investment …

I discuss the tax treatment of transborder capital income, focussing on prevailing arrangements rather than de novo … design of optimal tax arrangements. These comprise unilateral reliefs from double taxation under credit or exemption systems …, and treaty reliefs (largely following the OECD model treaty) which jointly lower withholding tax rates on interest …

revenue without a consequential decline, and perhaps even an increase, in the entry of artists and the supply of high quality … music. There have been numerous explanations posited and this paper adds a novel one: that artists are time inconsistent and … anticipated, piracy actually constrains the degree to which artists sell out, and assured of that, raises entry returns …

experimental artists, who were committed to realism, whereas Man Ray and Sherman were conceptual innovators, who constructed images … is characteristic of the almost exclusively conceptual uses that today's advanced artists make of its techniques and …

environment. The rise of a competitive market for advanced art in the late nineteenth century freed artists from the constraint of … conspicuous innovation increased, conceptual artists could respond to these incentives more quickly and decisively than their … important individual artists whose work appeared to have no unified style, and to the balkanization of advanced art, as the …

, but since the Renaissance nearly all artists were constrained in the degree to which they could innovate by the need to … rise of a competitive market for art in the late nineteenth century removed this constraint, and gave advanced artists an … unprecedented freedom to innovate. Conspicuous innovation subsequently became necessary for important modern art. All artists …

nineteenth century, and it subsequently influenced a diverse group of major artists, including such conceptual artists as Edvard … Munch, Frida Kahlo, Joseph Beuys, Bruce Nauman, Cindy Sherman, and Tracey Emin, and the experimental artists Francis Bacon …

can equally be made by older, experimental innovators. Yet we have had no examination of why some experimental artists … have remained creative much later in their lives than others. Considering the major artists who worked together during the …. Unlike Pissarro and Renoir, who reacted to adversity in mid-career by attempting to emulate the methods of conceptual artists …