Transfer pricing for tax purposes has long been contentious, but recent political and public concerns about avoidance have energised critiques of current rules debates proposals change. are underpinned by the arm’s length principle we consider how common understanding this developed changed, as criticism it grown there increasing calls In qualitative study draw on Bourdieusian concepts: focus v...

There are two means of changing the expected value of a risk: changing the probability of a reward or changing the reward. Theoretically, the former produces a greater change in expected utility for risk averse agents. This paper uses two formats of a risk preference elicitation mechanism under two decision frames to test this hypothesis. After controlling for decision error, probability weight...

Since the early 1970s, dramatic changes in the economy, demographic composition of the population and in public policies have combined to reduce the antipoverty effects of economic growth. Because economic growth is now necessary, but not sufficient, to significantly reduce poverty, antipoverty policies must be expanded and reformed, especially in the aftermath of the severe recession that bega...