An international agreement on automatic exchange of information (AEOI) by national public authorities has been effective in limiting cross-border deposits by less sophisticated investors seeking to evade taxes. But it might not be equally effective for those who are able to use more complex administrative structures, such as trusts and shell companies, to limit their […]

Typically recessions discourage entrepreneurs from starting new businesses: for example, during the Great Recession of the late 2000s, a ‘generation’ of start-ups went missing, which contributed to a slow recovery in employment. But evidence for the UK two years after the pandemic started suggests a very different story: the pandemic inspired many entrepreneurs to start […]

An increase of over a third in the time that children in Chile spend in primary school each day has had a big positive effect on the quality of mothers’ jobs. What’s more, the labour market benefits of the full-day schooling policy have been disproportionately higher for women with relatively lower levels of education. These […]