The Mechanisms of Multinational Tax Avoidance By Heiner Burkard As societies around the world are becoming more concerned about the enormous and growing wealth inequality, voices calling for higher taxes on the richest to fight the wealth gap are getting louder. Taxes appear to be the tool of choice to oblige high-net-worth individuals to contribute their fair share. Benjamin Franklin already stated that "in this world, nothing is certain except death and taxes" . The idiom is still widely...

By Sophie Scandella Can you remember the last time you watched something on streaming without looking at your phone or doing something else? If you can’t, no worries; the same is true for half of the American and British population. A 2023 YouGov survey  demonstrated that 55% of US and UK viewers admitted to looking at their phones while watching television. While this trend might reflect our growing habit of multitasking, it may also be cultivated by the platforms themselves. What we see as...

By Nina Lewandoswka As visa fees and deportations increase, refugee admissions drop to almost zero, and international student applications fall, we are quickly coming to the realisation that the United States is closing its doors to the world. Year after year, since the 1930s, more people have moved to America than have left .   The Trump administration, in its pursuit of its zero-migration policy, has effectively reversed this long-standing trend.  America’s Ageing Population Immigration has...