Researchers typically collect experimental data sequentially, allowing early outcome observations and adaptive treatment assignment to reduce exposure to inferior treatments. In this article, we review…
The escalation of the Iran conflict in early 2026 injected significant uncertainty into the global inflation outlook. Energy-price increases and supply-chain disruptions reignited concerns about second-round…
Current investments in the future are primarily funded through temporary special funds rather than drawing from the core budget. Consequently, there is a high risk of insufficient resources being available in…
This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a…
Over the past decade, the European Union has built a comprehensive supranational framework to combat corporate tax avoidance. This article provides the first integrated assessment of the EU's post-2015…
