In this paper, we examine empirically whether hard infrastructure, in the form of more highways and railroads, or soft infrastructure, in the form of more market-oriented institutions through deeper reform, lead to more foreign direct investment (FDI) in China. We use data of outward FDI from...

At a conference on “Tax risk management: new approaches to tax compliance” on 15th May 2014 the Oxford University Centre for Business Taxation presented selected results from a survey on the relationship between HMRC and business. The report, written by researchers Judith Freedman, Francis...