Within a two-country model with involuntary unemployment, this paper investigates corporate income taxation under separate accounting versus formula apportionment. In contrast to separate accounting, under formula apportionment the corporate tax policy causes a fiscal externality which goes back...

Within a two-country model with involuntary unemployment, this paper investigates corporate income taxation under separate accounting versus formula apportionment. In contrast to separate accounting, under formula apportionment the corporate tax policy causes a fiscal externality which goes back...

This paper documents and analyses the predominance of informal employment in Africa and shows that lack of demand for labour rather than worker characteristics is the main reason for pervasive underemployment. Integration into the global economy and exports of labour-intensive products are vital...

The paper analyses labour market participation and selection into specific employment sectors in urban areas of Ghana and Tanzania using urban worker survey data from 2004 to 2006 in pooled sample models. A baseline participation model and multinomial logit model of occupational choice is...