Accession and Original Ownership

Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership

Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...

Wto Accession and Financial Reform in China

Top Chinese leaders regard the WTO accession as the second most important change in China’s economic policy regime, following Deng Xiaoping’s reform and opening-door policy in the late 1970s. This change will have undoubtedly profound impacts on the future course of China’s economic development. There are many discussions among academic and policy circles in China regarding the possible impacts...

China’s Wto Accession and Sustainable Development

Wto Accession at Any Cost

The World Trade Organization’s (WTO) goal of liberalizing multilateral trade does not exist in a vacuum; that is to say, liberalizing trade is not an end in itself. The preamble to the Agreement Establishing the World Trade Organization (“Marrakesh Agreement”), explicitly states that “[t]he Parties to this Agreement, recognizing that their relations in the field of trade and economic [endeavor]...

Rationality of Post Accession Migration

After EU enlargement in 2004, thousands of Polish workers moved to the UK. This study evaluates market efficiency in sorting Polish-born workers to locations where they enjoyed the highest returns to their individual skills, exploring Polish and UK labour force survey data to establish whether the Poles that emigrated to the UK did so on rational premises. The expected gains from migration refl...