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Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model...

Investment-to-GDP ratios across the Caribbean tend to be relatively high. In many countries,...

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only...

Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency...

This paper develops a model that highlights the importance of clusters for attracting foreign...

China's dramatic success in attracting foreign direct investment (FDI) has raised concerns that...