This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle...

Atwood (2022b) reports a positive effect of the 1963 measles vaccine on long-run economic outcomes. The identifying variation is from pre-vaccine average reported measles incidence, but this plausibly represents reporting capacity or initial health levels, rather than actual disease incidence. I...