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The Liability of Informality and De-internationalisation During the COVID-19: International Evidence

Foreign Trade Review
This author investigates the effect of the liability of informality on a firm’s de-internationalisation using cross-country firm-level data. De-internationalisation reflects an export reduction in which firms decrease their overseas sales.
N. Doan   +3 more
semanticscholar   +1 more source

Strategic Incentives for Adopting the Global Minimum Tax

Journal of Legal Analysis
The USA, alongside many other nations, presently faces a vital policy choice: should it adopt the global minimum tax proposed by the Organization for Economic Cooperation and Development, purportedly to ensure basic levels of corporate taxation of ...
Wei Cui
semanticscholar   +1 more source

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