This study examines the effects of greenfield FDI and cross-border mergers and acquisitions (M&As) on government size in host countries of FDI. Using panel data for up to 130 countries for the period from 2003-2011, the study specifically tests the compensation hypothesis, suggesting that by...

Despite its advantages, the borderless nature of electronic commerce poses serious challenges to governments worldwide regarding taxation. Where the goods or services are deliverable digitally (such as software or music) it is difficult to trace their origin for the purpose of taxation. Attempts...

La 4ème de couverture indique : "La globalisation Internationale renforce-t-elle la concurrence fiscale ? Les investissements directs étrangers sont-ils sensibles aux écarts internationaux de pression fiscale ? En quoi la digitalisation des économies modifie-t-elle les comportements...