According to the World Bank, in 2011, 415 million, that is 41.5 percent of the world's extremely poor, living on less than $1.25 a day, live in Saharan Africa. A situation where more than 415 million people in a sub region of the world still live in abject poverty should be of global concern not...

Women’s employment rates and wages are still lagging those of men across OECD countries, with average employment and wage gaps now around 15% and 12% respectively. Gaps narrowed at a relatively modest pace over the past decade, calling for further policy action. A lack of affordable...

Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...

Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. und 5.701 Mio. . Eine Erstattungsoption der Steuergutschrift über...

This paper analyzes the optimal tax system consisting of the tax rate and the capacity of the tax administration. I challenge the conventional wisdom that tax rates and tax administrations' capacity are complements showing that their relationship depends on a country's level of development....

The Canadian federal government has a surprisingly small number of business income tax measures that are intended to promote economic development. Nevertheless, the amount of tax revenue forgone is substantial, likely amounting to about $8 billion in 2016. Provincial governments have implemented...

Banking structure is redesigned to make India a fully digital nation and to usher in 100% E-governance.Multi dimensional and multipurpose savings account -- It is the main keel of this restructured banking.Purpose of this multi dimensional account:1. This savings account can be used for...

This paper provides a brief comparative analysis between the Controlled Foreign Corporations rules ("CFCs rules") in Latin American countries and in the United States, the pioneer country in developing this kind of anti-deferral rules in 1962. The author concludes that the effectiveness of the...

Movie production incentives (MPI) are a popular economic development strategy employed by US states. Film subsidies are intended to encourage external investment into an untapped industry that spills over onto complementary industries to generate economic growth through a multiplier. Despite...