Rwanda’s Economic Development and Poverty Reduction Strategy provides a medium-term framework for achieving the country’s long-term development goals and aspirations as embodied in Rwanda Vision 2020, the seven-year Government of Rwanda programme, and the Millennium Development...

The Poverty Reduction Strategy Paper II (PRSP-II) examines the major development challenges faced by Burundi. The paper identifies achievements in areas such as security and governance, but draws attention to the below-par performance in overall economic growth and development. The primary...

This study explores the use of impression management techniques promoting tax policy consistent with starve the beast (STB) policies. We employ thematic content analysis to examine how the 'independent' Federal Reserve Board (FRB) under Alan Greenspan used impression management tactics mimicking...

The purpose of this paper is to answer the following question: are corporations responsible for protecting the environment? In order to answer this question, this paper addresses the following topics: major oil spills, corporate social responsibility, corporate social irresponsibility,...

Porter hypothesis suggests tougher environmental regulations could spur technological growth, leading to an increase in productivity of market outputs, simultaneously providing greater environmental protection. This study tests the Porter hypothesis in US agriculture using state level data from...

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage that underlay the 2009 financial crisis - but there is no empirical evidence to draw...

This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in a country depends on a weighted average of national tax rates and differences between national...

Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have been limited, raising doubts about the cost effectiveness of the tax incentive...

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would...