The Corporate Income Tax: international trends and options for fundamental reform [PDF]
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux +1 more
core
Placing Children in Residential Care: A Scoping Review of Decision‐Making and Matching Criteria
ABSTRACT Placement decisions in residential care (RC) represent one of the most challenging aspects of child protection services. While often framed as a last‐resort solution, RC aims to serve children whose needs are not met through family‐based interventions and is used differently across countries.
Chiara Monti
wiley +1 more source
Navigation in new terrain with familiar maps: Masterminding socio-spatial equality through resource oriented innovation policy. [PDF]
This paper explores how political struggles influence innovation policy through a Norwegian case study on the formation of a state-funded research and development program for utilizing natural gas feedstock from the North Sea.
Anders Underthun, Sjur Kasa
core
CEO Pay Differences Between US and Non‐US Firms: A New Longitudinal Investigation
ABSTRACT Research Question/Issue Public and academic debates typically portray US CEOs as exceptionally well paid. Yet, evidence on the existence and magnitude of a US CEO pay premium is mixed and dated. This study uses an expanded, longitudinal dataset to identify whether such a pay premium exists and explores potential differences across countries ...
Ruiyuan (Ryan) Chen +3 more
wiley +1 more source
Why is competition in the European football market failing, and what should be done about it?
Abstract The European football (soccer) market increasingly funnels rents to superstar players and intermediaries while weakening competitive balance. We trace this dynamic to two forces: (a) technological innovation that globalised broadcasting and magnified superstar returns, and (b) legal rulings boosting player mobility and causing bidding wars ...
Magnus Henrekson, Lars Persson
wiley +1 more source
Abstract We build an endogenous growth model that distinguishes productive and welfare government expenditures and embeds fiscal externalities. The model yields three testable hypotheses: (i) productive expenditure raises growth (Barro effect); (ii) productive expenditure generates cross‐country productivity spillovers; (iii) government expenditure ...
Xiaodong Chen, Haoming Mi, Peng Zhou
wiley +1 more source
Can Capital Income Taxes Survive? And Should They? [PDF]
The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an ...
Peter Birch Sørensen
core
Pro‐Market Economic Reforms and Resource Curse: Do Initial Conditions Matter?
ABSTRACT The quality of economic institutions plays a crucial role in enhancing a country's economic performance, leading international organisations to recommend pro‐market institutional reforms as a strategy to support economic development. This paper investigates how the natural resource curse affects pro‐market reforms, analysing a sample of 90 ...
Isaac Amedanou, Kwamivi Mawuli Gomado
wiley +1 more source
Sovereign Wealth Funds and the Quest for Sustainability: Insights from Norway and New Zealand
An impressive trend in global financial markets is the growth of sovereign wealth funds (SWFs), some of which purport to invest ethically by considering the social and environmental impact of their financing.
Benjamin J. Richardson
doaj
Irish regional GDP since independence
Abstract This paper constructs the first long‐run estimates of Irish regional gross domestic product (GDP) over the twentieth century and traces the relative economic performance of Ireland's regions since independence. Using an array of data sources available at a county level, output in agriculture, industry, and services in benchmark census years is
Alan de Bromhead, Seán Kenny
wiley +1 more source

