In this article, the authors use analytics to explore the association between economic growth and climate change at a country-level. They examine different indicators to better understand the macro issues and guide policy decision-making. The authors analyze global economic growth and climate...

Sustainable development and entrepreneurship are increasingly high profile issues and matters of importance to different international agendas. Alongside this interest, there have emerged studies on entrepreneurship and innovation that point to their driving positive impacts at the level of...

This article presents an analysis of the global digital divide, based on data collected from 45 countries, including the ones belonging to the European Union, OECD, Brazil, Russia, India, and China (BRIC). The analysis shows that one factor can explain a large part of the variation in the seven...

This paper explores the role of imports as a mechanism of transmission of international technology spillovers and its significance for the growth of the OECD countries. For this purpose we estimate a version of the growth model proposed by Benhabib and Spiegel (1994), which includes two main...

Abstract This paper examines whether there is a rule of law recession among member countries of the Organization for Economic Cooperation and Development (OECD). This formal inquiry is motivated by the recent findings of a democratic recession across several countries with a long tradition of...

Abstract On July, 19th, 2013 the OECD published an „Action Plan on Base Erosion and Profit Shifting“, a catalogue of 15 actions against the tax avoidance strategies of multinational companies. The intention of the present paper is to investigate and evaluate if such a coordination of the...

Models of endogenous economic growth typically assume that aggregate production is characterised by increasing returns to scale, often as a result of the accumulation of physical and human capital. In this paper, an international data‐set on formal educational attainments is used to...

Purpose This paper aims to examine tax leakages in secrecy financial centres. Design/methodology/approach This qualitative study relies on primary data from relevant statutes and secondary data from the public domain and in particular academic sources. The study makes concurrent use of the case...

E‐commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which were developed under the premise of a physical presence in a tax...