The taxpayers’ deductions from microcaptive insurance transactions lacked economic substance under Sec. 7701(o), the Tax ...

Trump's economic approach is transactional, prioritizing deal-making over stability or long-term policy consistency, which shapes expectations for his administration. The Federal Reserve, under Powell ...

Oliver Schilke receives funding from the National Science Foundation (CAREER Award (943688). When you think about economic activities that society tends to frown on – like offering bribes, paying for ...

India’s informal economy is not being disciplined into formality; it is being translated into data. That distinction matters in 2026. For decades, formalisation meant registration, taxation, and ...

A Moniepoint report on Nigeria's nightlife economy reveals bank transfers now dominate payments over cash, with food sales ...