Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this...

Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this...

Fishing and aquaculture are important economic activities in the European Union, in particular in coastal areas where there are few alternatives. They help to supply the European market, on which demand now tends to outstrip supply. Faced with both the worrying problem of dwindling fish stocks...