The relationship between taxes, particularly the income tax, and economic activity is a factor in the economic progress and development of a national economy. This study examines the relationship between the corporate income tax rate and economic activity in 30 countries, the members of the...

The relationship between corruption and economic activity is a complex one. The purpose of this study is to examine the relationship in selected countries between level of corruption and economic activity, using data obtained from the Organization of Economic Cooperation and Development (OECD)...

This paper presents perspectives of accounting faculty members on the relative importance of topics that should be presented in a one-semester graduate level international taxation course. Understanding of international taxation has become an increasingly critical part of the tax and accounting...

"As products, services, and capital increasingly cross domestic borders, the likelihood that various parties to business transactions are based in different countries increases. These parties must contend with the reality that information on their business partners often exists in an accounting...