The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements “result in a substantial erosion of the taxable bases of the countries concerned” and “have an overall...

This study explores the three way linkage between weather variability, agricultural performance and internal migration in India at state and district level using Indian Census data.[MSE].

The property tax is almost everyone’s choice for the principal local government tax revenue source in developing countries. The focus of public policy on this tax, and the interest it has drawn from public finance scholars and practitioners are evidence of its importance. Moreover, both...

This study explores the three-way linkage between weather variability, agricultural performance and internal migration in India. We estimate a two-equation model, which examines variations in weather that influence crop yield and identifies the resulting effect on the rate of migration. The...

This study explores the three way linkage between weather variability, agricultural performance and internal migration in India at state and district level using Indian Census data. We base all the analyses on a simultaneous equation model for panel data. The elasticity of inter-state...

While a wide range of factors influence rural-rural and rural-urban migration in developing countries, there is significant interest in analyzing the role of agricultural distress and growing inter-regional differences in fuelling such movement. This strand of research acquires importance in the...