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This paper reviews the rapidly growing empirical literature on international tax avoidance by...

This paper addresses three types of geographical decoupling in foreign direct investment (FDI),...

This paper describes the technical improvement in developing countries. It highlights that...

Tax compliance costs tend to be disproportionately higher for small and young businesses. This...

As emphasized by Hausmann, Rodrik and Velasco, the policy challenge of boosting growthrequires...

Nonviable “zombie” firms have become a key concern in China. Using novel firm-level...