The traditional avoidance literature undeservedly neglects tax base distribution as a factor affecting the avoidance price, and generally assumed to be equal to the avoidance cost. In reality, avoidance providers are usually either high-skilled specialists or insiders. The strong collusion thus,...

The European Commission's Proposal for a Regulation on European Crowdfunding Service Providers (ECSPs) for businesses, since its presentation, has faced difficult trilateral negotiations among the European Commission, the European Parliament and the Council of the European Union. The length of...

Under the Group-scheme operated by the Small Farmers Development Programme (SFDP) in Nepal, the circumstances in which the Group Organizer (GO) is expected to carry out the ‘pre-investment survey' preclude him from obtaining any meaningful data on farmers incomes. The country's (Sri Lanka)...