This impact evaluation reviews the investment climate (IC) reform programs implemented by the World Bank Group (WBG) in Burkina Faso, Liberia, Rwanda, Sierra Leone, and South Sudan. It follows a study carried out in 2011 across the same countries. The purpose of the evaluation is to update,...

This study provides for an analysis of the regulation of imports of cultural goods into the EU, relevant in the fight against illicit trafficking of cultural goods from third countries into the EU. The analysis consists of an assessment of the nature and extent of current practices in designing...

This study provides for an analysis of the regulation of imports of cultural goods into the EU, relevant in the fight against illicit trafficking of cultural goods from third countries into the EU. The analysis consists of an assessment of the nature and extent of current practices in designing...

Economic integration has intensified international competition to attract productive capital. This paper analyzes, both theoretically and empirically, the effect of tax policies and institutional quality on the allocation of FDI - two aspects that the economic literature has extensively...

Collection of the Proceedings of the 3rd International Workshop on Alcoholic Beverages Authentication - IWABA 2007, Stresa (Italy), 14-16 November 2007. The European Commission's DG Joint Research Centre (JRC) coorganised the third International Workshop on Alcoholic Beverages Authentication...

Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate R&D investors worldwide to consider the determinants of patent registration across a large sample of countries. Importantly, we...

The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...