The key argument in favour of an Intellectual Property (IP) Box, which taxes the income generated from intellectual property at a special low rate, is that it defends against poaching of highly mobile IP income by low-tax jurisdictions, particularly tax havens. The standard response to this...

The federal budget contains some sensible changes to the SR&ED investment tax credit, but the decision to reduce support for large firms to provide additional support for small firms is a step in the wrong direction. The Jenkins Panel expressed concern about excessive subsidization of small and...

Many developing countries, and indeed a significant number of developed countries, need a practical strategy to launch future education and prevention programmes. This article offers constructive advice on how to educate the public and gain support to combat the abuses of government officials...

Public works contracts worldwide have suffered from fraud and corrupt practices at critical phases of projects, particularly during tender evaluation, site supervision and certification of completion. Improved quality management reinforced with effective financial and technical audit are...