Based on the standard Footloose Capital model developed by Martin and Rogers (1995), I consider an integrated model that consists of a system of two regions and a third external region, in order to study the impact of improved market access on the Home Market Effect within the system of the two...

Purpose The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners. Design/methodology/approach The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across...