Building resilience to disasters continues to pose challenges for developing countries. Historically, small island …

This paper investigates whether the poor reputation of a small island offshore centre would affect the centre … consequences for the stability of small island economies. Further, the results for all the islands indicate that foreign direct … is that a favourable reputation would undoubtedly be essential for an island's economic and financial stability …

This study examines whether country-specific risk attenuates the association between tax policies and corporate risk …-taking. We define country-specific risk (political and fiscal budget risk) as taxpayer's risk that tax refunds on losses cannot … corporate tax rates and 49 changes in loss offset rules. We investigate whether government risk-sharing via loss offset rules …

This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the … effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find … that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk …