I propose to use tax incentives to attract foreign direct investments (FDI) to developing countries to promote growth, and explain what practical and conceptual changes in the tax systems of developing as well as developed countries (introducing a notion of inter-nation equity) should be made to...

Italy's growth performance has been lacklustre in the last two decades. The economy has a low R&D intensity; firms are smaller and less likely to grow or exit than firms in other advanced countries; the shadow economy is large. I show how these features arise simultaneously in a Schumpeterian...

This study used World Values Survey data to learn the attitude toward tax evasion of sample populations in the four BRIC countries – Brazil, Russia, India and China. The study found that more than 75 percent of the Chinese and Indian samples believed that tax evasion was never justifiable,...

As a result of the failure to meet tax collection targets, policymakers, economists, and financiers have focused their attention in recent years on how a country's tax effort has been employed to combat tax evasion and maximise tax collections for economic growth. The study looked at the nexus...

Following a benchmarking exercise, we estimate the spending required to reach satisfactory progress in the Sustainable Development Goals in the health, education, and infrastructure sectors in Brazil. We find that there is room for savings in education (up to 1.5 percentage point of GDP) and...