Offshoring characterizes much of the globalization phenomenon last century. However, rapid development automation technologies, combined with disruption Global Value Chains experienced at international level, have put pressure on multinational's decisions regarding location production activities. The ongoing debate effects off(re)shoring movements has gained growing attention. On one hand, a re...

Abstract The elasticity of taxable income is a key parameter in tax policy analysis. To examine the large variation found literature and broad elasticities, I conduct comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My findings reveal that estimated elasticities are not immutable parameters. They correlated with contextual factors choice empir...

CONTEXT Egger's regression test is often used to help detect publication bias in meta-analyses. However, the performance of this test and the usual funnel plot have been challenged particularly when the summary estimate is the natural log of the odds ratio (lnOR). OBJECTIVE To compare the performance of Egger's regression test with a regression test based on sample size (a modification of Mac...