Many experts equate the best tax system with the simplest, and the best tax reform with the one that most simplifies the system. However, the simplest, most elegant policy need not be the best because tax policy involves a tradeoff among objectives, including equity and efficiency objectives,...

The objective of this thesis is to investigate the potential contribution of transnational corporations (TNC) to the upgrading of systems of innovation in late-industrialising countries. This study looks specifically at TNC-affiliierter in Thailand’s manufacturing sector and compares them with...

Purpose ? Is it regionalization or globalization that more accurately depicts the state of the global economy? Exports and foreign direct investments (FDI) data are analyzed with the aim of answering the question and determining how intra- and inter-regional integration has changed over...