This study empirically examines how the coronavirus disease (COVID-19) has impacted foreign direct investment (FDI), using the quarterly data on bilateral FDI flows from 173 home to 192 host countries from the first quarter of 2019 to the second quarter of 2021. We measure the severity of...

The paper develops a novel typology of global knowledge and innovation strategies. It focuses on New Zealand-European Union (EU) business relations, and particularly knowledge and innovation links between New Zealand and EU firms. Four case studies of New Zealand firms operating in Europe are...

The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decades-long race to the bottom of corporate tax rates driven by competition over real investments and profit shifting to low-tax jurisdictions. We study the revenue effects of the GMT by focusing on the induced...

Thus far in reporting the findings of our project “Fifty Years After: Black Employment in the United States Under the Equal Employment Opportunity Commission,” our analysis of what has happened to African American employment over the past half century has documented the importance of...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

Employing firm-level panel data from 2011 to 2015, we investigate the relationship between board diversity and outward foreign direct investment (OFDI) among firms headquartered in Europe. Previous studies suggest that best-performing firms self-select into OFDI and that board diversity affects...

This article provides an overview of the main tax changes introduced by the Portuguese State Budget for 2012.The Portuguese State Budget for 2012 (the budget) is, most likely, the most ruthless piece of legislation approved in the roughly 40 years of Portugal's democracy. Nevertheless, the...

Following several years of study, the Oxford International Tax Group recently proposed a fundamental reform: the traditional corporate income tax would be replaced by taxation of a corporation’s domestic cash flows. One, perhaps surprising, argument for this proposal is that its incidence...

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...

Key trends in the global infrastructure practices in the context of the sustainable development paradigm are analyzed. Special attention is paid to the conceptual and doctrinal design of new approaches to infrastructure development - the concepts of “sustainable infrastructure” and...