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 …

puzzle: why do some of the greatest artists not produce famous paintings, and why do some relatively minor artists produce … experimental and conceptual painters. Experimental artists work incrementally, their innovations appear gradually, and they … generally do their best work late in their careers; conceptual artists innovate more suddenly, produce individual breakthrough …

auction records, we estimate the relationship between artists' ages and the value of their paintings for two successive … cohorts of modern American painters. We find that a substantial decline occurred over time in the age at which these artists …

-practicing entities (NPEs) as either "benign middlemen", who help to reallocate IP to where it is most productive, or "stick-up artists …

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 …

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 …