Introduction / Yuliya Epifantseva and Nigar Hashimzade -- Part A: Tax avoidance : definition and trends -- Historical and case law perspective on tax avoidance / Jane Frecknall-Hughes -- Tax avoidance culture as legislative tax reduction engine / Henry Ordower -- "A cloud of words" or "trompe...

Introduction / Yuliya Epifantseva and Nigar Hashimzade -- Part A: Tax avoidance : definition and trends -- Historical and case law perspective on tax avoidance / Jane Frecknall-Hughes -- Tax avoidance culture as legislative tax reduction engine / Henry Ordower -- "A cloud of words" or "trompe...

Since the start of the ongoing coronavirus pandemic, the relationship between national female leaders and their effectiveness in handling the COVID-crisis has received a lot of media attention. In this paper we scrutinise this association more systematically. We ask if there is a significant and...

Our paper presents a critical review of the literature on institutional change and the role of institutions in economic development. We discuss the roles and interrelationships of formal and informal institutions and introduce a collection of papers addressing this topic in a variety of...