Purpose The purpose of this paper is to contribute to the empirical literature of the macroeconomic effect of trade facilitation reforms by examining the impact of the latter on tax revenue in both developed and developing countries. The relevance of the topic lies on the fact that at the Bali...

Despite a diminishing role in industrial countries, the manufacturing sector continues to be an engine of economic growth in most developing countries. This article surveys the evidence on the determinants of industry location in developing countries. It also employs micro data for India and...

The developmental impact of institutions to establish and maintain secure property rights to land has been a subject of much debate. The authors review the literature on the impact of land administration interventions in specific contexts, highlighting the dependence of outcomes on the...

Purpose This study aims to examine the effect of foreign direct investment (FDI) inflows on tax revenue in 34 developed and developing countries from 2006 to 2020. Design/methodology/approach Feasible generalised least squares (FGLS), a dynamic panel of a two-step system generalised method of...

Purpose – The purpose of this paper is to seek to illuminate some of the dynamics of globalization that enable capital to advance its interests. Design/methodology/approach – The paper uses theories of globalization focusing upon the “race‐to‐the‐bottom”. Such theories draw...

Purpose – The payment of taxes is both a crucial corporate contribution to society and essential to good governance; but it is an under‐researched aspect of corporate social responsibility (CSR). Hence this paper first seeks to examine whether companies that engage in tax avoidance through...

Purpose – The purpose of this paper is to consider the activities of tax havens in the global financial markets and explore their role in providing a supply‐side stimulant for corrupt practices. It aims to argue that the corruption debate needs to shift to a second phase in which the role of...

Summary In the present paper, I analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to...

Purpose – The purpose of this paper is to establish whether inefficiency in a tax system and the likely difficulty in resolving tax matters can reduce the appeal for tax shield as incentive for debt financing, and by so doing exacerbate the cases of tax fraud. Design/methodology/approach – A...

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...