Infection, hospitalization and mortality statistics have played a pivotal role in forming social attitudes and support for policy decisions about the 2020-21 SARS-CoV-2 (COVID-19) pandemic. This article raises some questions on some of the most widely-used indicators, such as the case fatality...

In part due to recent disclosures of large-scale tax evasion (e.g. Panama Papers), corporate tax avoidance has become a prominent public policy issue around the world. An increasing amount of research on this topic has focused on identifying the determinants of tax avoidance at the company and...