in Oxford Review of Economic Policy
January 2013; p ublished online June 2013 .
Journal Article. Subjects: Fiscal Policies and Behaviour of Economic Agents; Corporate Regulation; Taxation, Subsidies, and Revenue; Corporate Governance. 9899 words.
This paper reviews and evaluates corporate tax policy under the 1997–2010 Labour government. During this period the government implemented a classical rate-cut-cum-base-broadening tax...
in Journal of African Economies
September 2016; p ublished online October 2016 .
Journal Article. Subjects: Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook; International Finance; Macroeconomic Aspects of International Trade and Finance; Corporate Governance; Corporate Regulation; Taxation, Subsidies, and Revenue; National Budget, Deficit, and Debt; Publicly Provided Goods; National Government Expenditures and Related Policies; Economic Development; Non-renewable Resources and Conservation. 8386 words.
Non-renewable resources dominate nearly one quarter of the world's economies. Over half of these economies are developing, with many in Africa. Managing resource revenues is one of the most...
in Review of Finance
March 2016; p ublished online April 2015 .
Journal Article. Subjects: Corporate Governance; Corporate Regulation; Taxation, Subsidies, and Revenue; Accounting. 18405 words.
More transparent firms enjoy better access to finance, and also enable closer scrutiny by tax authorities and thus face a heavier tax burden, insofar as they are required to report the same...