This paper examines the investments made by China in key African countries and analyses the effects of such investment on the tax base of such African countries. The aim of this analysis is to determine whether the costs of such investment are commensurate to the benefits derived, or to be...

VAT reform constituted the most important tax policy action China took during the global financial crisis in 2008-9. If China had had a more typical tax structure, this specific policy instrument (as well as certain others) would not have been available. Conversely, because of the idiosyncrasies...

This paper analyses the effects of redistribution in a model of international trade with heterogeneous firms in which a fair-wage effort mechanism leads to firm-specific wage payments and involuntary unemployment. The redistribution scheme is financed by profit taxes and gives the same absolute...