Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich

How the antitax fringe went mainstream—and now threatens America’s future The postwar United States enjoyed large, widely distributed economic rewards—and