Phishing is the use of electronic media, like emails and SMS messages, to fraudulently elicit private information or obtain money under false pretence. Though there is considerable interest in phishing as a security problem, there is little previous research from the human factors perspective...

Competition advocacy is especially critical for developing countries as their economic policies are undergoing fundamental market driven changes. Prerequisites for effective competition advocacy by a competition agency include a significant degree of independence from political influence,...

The OECD has been active in promoting competition policy among countries in Latin America and the Caribbean and formed a partnership with the Inter-American Development Bank to further this aim. The principal feature of this partnership has been the annual Latin American Competition Forum...

Capital gains tax, introduced in 1985, is a relatively small but important source of government revenue. This article explores historical trends in capital gains tax, focussing on the behaviours of different entities, and describes Treasury’s modelling framework for forecasting the tax.