This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax incentives in over 40 Latin American, Caribbean and African...

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are relatively high in the Philippines, while...

An indispensable resource for every financial service professionals developing an IPS The Investment Policy Statement (IPS) is one of the most critical documents fiduciaries must draft. For years, ERISA and other industry regulations have governed the guidelines all fiduciaries must comply with...

Rund um den Globus kippt angesichts der drohenden Klimakatastrophe die Stimmung, und der Protest der Millennials gegen eine Politik, die ihre Zukunft zerstört, wird immer lauter. Gleichzeitig sitzt die Welt angesichts alternativer Technologien auf einer 100-Billionen-Dollar-Blase aus...