SMEs and entrepreneurs are of critical importance for reaching climate objectives. They have a significant environmental footprint on aggregate, but also make important contributions to reaching net zero through their innovations and greening efforts. This paper discusses the importance of...

This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having different links to countries with different tax...

Business registration is crucial for ensuring accountable, transparent and viable business environments. By bringing businesses into the formal economy, governments are able to provide more strategic and targeted policies for businesses and consumers. The objective of this working paper is to...