Increasing Tax Transparency: Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions

Lowering private investor risk to build a healthier country.

A slew of highly inno vative, private local and international, socially conscious companies are starting to improve health care outcomes in southern Africa – with some garnering investor returns of between 8% and 10% on debt funds and up to 35% in equity returns. This emerged in a panel discussion entitled ‘Investing for impact’ during the Inclusive Healthcare Innovation Summit organised late l...

Capital Account Liberalization, Institutions and Financial Development: Cross Country Evidence by Menzie

The empirical relationship between capital controls and the financial development of credit and equity markets is examined. We extend the literature on this subject along a number of dimensions. Specifically, we (1) investigate a substantially broader set of proxy measures of financial development; (2) create and utilize a new index based on the IMF measures of exchange restrictions that incorp...

Tax Structure and Corruption: Cross-Country Evidence

The determinants of corruption have long been an important subject for research in the fields of economics and political science. The literature has identified a wide range of factors that cause corruption; however, little research has been done on how the design of government policy influences corruption. We advance a new factor, the tax structure being measured as both tax mix and tax complex...

Country risk, country size, and tax competition for foreign direct investment

Article history: Received 24 January 2011 Received in revised form 3 August 2011 Accepted 3 August 2011 Available online 10 August 2011 This paper analyzes tax competition for foreign direct investment with country risk using a two-country model with different market sizes. We show that the trade-off between country size as a locational advantage and country risk as a locational disadvantage af...

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