This paper examines how attitudes to risk relate to other psychological constructs of personality and consideration of future consequences (a proxy for time preferences) and how risk attitudes relate to credit behaviour and debt holdings. There is a small correlation between risk attitudes and...

Provides an overview of the main features of corporate income taxation in three federal countries: Canada, Switzerland, and the United States. Focuses on the evolution, design, and administration of these countries' subnational corporation taxes, as well as on the alternative or similar ways in...

Since the conclusion of the Uruguay Round (UR) negotiations, Korea has taken steps to reduce, if not remove, tariff and non-tariff barriers (NTBs) to trade as well as to encourage inward foreign direct investment, notwithstanding the Asian financial crisis that erupted in 1997. In the wake of...

It contains a summary of disputes concerning income tax measures that have arisen at the WTO since its establishment, with special attention to the protracted dispute between the EC and the US over the latter's FSC/ETI schemes.

The effect of childhood mental health on later unemployment has not yet been established. In this article we assess whether childhood psychological distress places young people at high risk of subsequent unemployment and whether the presence of economic recession strengthens this relationship....