A major obstacle to cross-country research on the role of revenue and taxation in development has been the weakness of available data. This paper presents a new Government Revenue Dataset (GRD), developed through the International Centre for Tax and Development (ICTD). The dataset meticulously...

A case comment dealing with the UK Supreme Court's decision in Fowler v Revenue and Customs Commissioners [2020] UKSC 22. The case concerns the effect on an income tax treaty of a domestic law provision deeming certain employed divers working in the UK to be treated for tax purposes as carrying...

While livestream shopping has attracted enormous attention in the e-commerce world, whether and how it can help online sellers remains questionable. We study the effect of adopting the livestream shopping channel on seller performance. We analyze 2,851 online sellers who adopted the livestream...