This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates to take account of complicated special regimes, such...

Economic growth has traditionally been attributed to the accumulation of human and physical capital and the increased productivity arising from technological innovation. The quest to attract physical capital led to the design and implementation of policies and the building of institutions by...

Investment by Transitional Corporations (TNCs) in Host Developing Countries (HDCs) have emerged as powerful engine of growth and development in the world economy. Neoclassical trade theory (Heckscher-Ohlin-Samuelson) model nor the product cycle or technology gap theories comes to grips with...

The paper discusses the recent developments of FDI in land in developing countries. Two issues are analyzed: the first is the available evidence on the so called “land grab” and the associated question of the role of control on land in the internationalisation of developing countries...