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We use data for more than 2,600 European banks to test whether increased competition causes banks...

In weak intellectual property rights (IPR) environments, the imitation of proprietary technology...

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address...

This paper contributes to the existing empirical literature on the principal determinants of tax...

The paper provides a theoretical and cross-country empirical analysis of the determinants of...

This paper analyzes the relationship between selected macroeconomic and financial soundness...