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Five years ago, then Prime Minister Boris Johnson made "levelling up" a central plank of the Conservative Party's bid for re-election, with a manifesto pledge to "level up every part of the UK". In 2022, the government published a thorough and ambitious White Paper setting out 12 levelling up...
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The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
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Agro-investment in the fourth industrial revolution will be an imperative driving factor and a sacrosanct enabler for … small farm business entrepreneurs on agro-investment and examine the impact of agro-investment for small farm business … that small farm business entrepreneurs mostly perceive agro-investment in the fourth industrial revolution as not suitable …
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