The Netherlands can be considered as a tax haven for multinational corporations, because it deliberately enables these companies to reduce their tax payments in other countries. As a result, the Netherlands hosts over 10,000 subsidiaries of foreign multinationals, so called Special Financial...

This paper examines the theoretical and empirical evidence for the hypothesis that manufacturing is the main engine of growth in developing countries. The paper opens with an overview of the main arguments supporting the engine of growth hypothesis and then examines each of these arguments using...