We use firm-level data and national input-output tables from 17 countries over the 2002- 2005 period to test new and existing hypotheses about the impact of foreign direct investment (FDI) on the efficiency of domestic firms in the host country (i.e., spillovers). Providing evidence from a...

We use detailed micro-level data on consumption and income for a 1998-2004 panel of Russian households to study the effects of the flat income tax reform in 2001. We show that the gap between household expenditures and reported income is a meaningful measure of tax evasion. We use the...