Georgia offers the most generous incentives for motion picture and video production in the United States, providing a tax credit of up to 30 percent of qualified expenditures for film and video production within the state. Though the tax credits represent a significant cost to Georgia's treasury...

This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...

Over 140 countries agreed on a fundamental global corporate tax reform in 2021. The new framework includes a consumer-location-based profit taxation (Pillar 1) and a global minimum tax rate of 15% (Pillar 2). Using high-frequency asset price movements around the main events of the reform's...

Introduction : policy diffusion and anti-money laundering -- Money laundering and anti-money laundering -- An indirect test of effectiveness -- A direct test of effectiveness -- Blacklisting -- Socialization and competition -- Conclusions : implications for scholarship and policy

Regulatory pressure on international banks to fight money laundering (ML) and terrorist financing (TF) increased substantially in the past decade. At the same time there has been a rise in the number of complaints of banks denying transactions or closing the accounts of customers either based in...

Intro -- Contents -- Acknowledgments -- Introduction: Policy Diffusion and Anti-Money Laundering -- 1. Money Laundering and Anti-Money Laundering -- Part One: Does Anti-Money Laundering Policy Work? -- 2. An Indirect Test of Effectiveness -- 3. A Direct Test of Effectiveness -- Part Two: Why Has...

Did austerity cause Brexit? This paper shows that the rise of popular support for the UK Independence Party (UKIP), as the single most important correlate of the subsequent Leave vote in the 2016 European Union (EU) referendum, along with broader measures of political dissatisfaction, are...