Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...

The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...

Participatory Budgeting (PB) has emerged as one of the major innovations in participatory governance for local management and local democracy worldwide. With more than 3,000 experiences recorded in over forty countries, PB is gradually changing the living conditions of increasing numbers of...