In this paper, we present some striking facts learned from a random subsampling of the global database of retracted academic papers, which have not been reported before and not discussed in the recent (famous) paper in Science by Brainard and You (Science 2019, doi:10.1126/science.aav8384). Our...

In an increasingly globalized world, the design of international tax systems in terms of the taxation of foreign corporate income has attracted much attention from policy makers and economists alike. In the past, Japan's worldwide tax system taxed foreign source income upon repatriation....