Summary In the present paper, I analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to...

Purpose The purpose of this study is to empirically identify incentives that drive resource shifting by US pharmaceutical firms to comparatively low-tax jurisdictions. Design/methodology/approach Using a panel of publicly listed companies, we investigate whether resource shifting is facilitated...

Abstract The study of dementia risk factors is complicated by the competing risk of dying. The standard approaches are the cause-specific Cox proportional hazard model with deaths treated as censoring events (and removed from the risk set) and the Fine and Gray sub-distribution hazard model in...

This study examines the impact of pharmaceutical innovation and other factors on the survival of U.S. cancer patients during the period 1992-2003. In particular, it investigates whether cancer survival rates increased more for those cancer sites that had the largest increases in the proportion...

Summary Relevant publications discuss the relation between the demographic process and per-capita health care expenditures (HCE) in a controversial manner. This concerns theory as well as the results of empirical research. Therefore, this paper discusses the influence of an ageing population on...

Purpose This paper aims to review the information management aspects of the early months of the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) coronavirus 19 outbreak. It shows that the transition from epidemic to the pandemic was caused partly by poor management of information...