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 …

The recent history of modern art provides clues as to how important artists can be identified before their work becomes … education in the training of leading artists has also increased during this period. A few schools have been particularly … identify important artists before they become widely recognized, and therefore before their early innovative work rises in …

How can minor artists produce major works of art? This paper considers 13 modern visual artists, each of whom produced … a single masterpiece that dominates the artist's career. The artists include painters, sculptors, and architects, and … that the artists formulated early in their careers, and fully embodied in individual works. The phenomenon of the artistic …

of such conceptual artists as F. Scott Fitzgerald, Arthur Rimbaud, Maya Lin, and Orson Welles, all of whom produced their … masterpieces before the age of 30, and why extensive experience was necessary for the innovations of such experimental artists as …

There have been two very different life cycles for important modern artists: some, including Picasso, have made their …. Understanding the careers of modern artists therefore leads to a deeper understanding of the life cycles of human creativity in …

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 …