Rerouted, not reduced: How withholding taxes shape global services trade
Global services trade is expanding rapidly, but its intangible nature makes it a prime channel for profit shifting, prompting many countries to apply withholding taxes.
Experiential learning in the age of AI
Kolb’s learning cycle experience, reflection, insight, and experimentation remains deeply relevant in a data-driven environment. Artificial intelligence has entered the workplace not as a distant
Rational inattention and information provision experiments
Surveys with information provision experiments have become popular in economics. This column introduces an information provision experiment in a model of rational inattention – where
Mobile phone ownership is widespread. Why is digital inclusion still lagging?
The increasing use of mobile phones is making a range of digital resources more widely available to people across the income spectrum. Eighty-four percent of
How French firms navigated the inflation surge: Lessons for expectations and decision making
As inflation surged globally, economists and policymakers focused their attention on the expectations of households and financial markets – but relatively little was known about
