This paper models the immediate impact of the COVID-19 pandemic on Irish SMEs and extrapolates forward their performance as restrictions ease. Our baseline scenario shows a steady recovery path for the median firm. However, indicators of financial difficulties remain persistently high with the...

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

We develop an epidemic model to explain and predict the dynamics of the SARS-CoV-2 virus and to assess the economic costs of lockdown scenarios. The standard epidemic three-variable model, SIR (Susceptible, Infected and Removed) is extended into a five-variable model SCARE: Susceptible, Carrier,...