In considering all the points highlighted in this presentation, as outlined by the OECD (see OECD (2011), Corporate Loss Utilization through Aggressive Tax Planning, OECD Publishing), one salient point to be accentuated relates to the disadvantage of audits as a means for detecting schemes...

The assumption of a different name for professional purposes dates back centuries – where environments did not encourage certain practices by certain genders.Even presently, the Internet Revolution – fuelled by online transactions and practices, is inducing many to assume measures aimed at...

As well as a two-fold contribution to the literature as highlighted in their paper, “Financial Disruptions and the Cyclical Upgrading of Labor” (2017:8), and elaborated on by Epstein et al, the reconciliation of two quantitative limitations of current general equilibrium theories...