This paper provides new empirical evidence on tax buoyancy (tax revenues responsiveness to changes in economic activity) over the period 1990-2020 using a large panel of 185 countries. This study ...

If the effects are fixed, the models are essentially regression models with dummy variables corresponding to the specified effects. For fixed effects models, ordinary least squares (OLS) estimation is ...

The estimating software development cost remains a complex problem, one that continues to attract a considerable amount of research attention. Improving the accuracy of the cost estimation models ...

Value stream management involves people in the organization to examine workflows and other processes to ensure they are deriving the maximum value from their efforts while eliminating waste — of ...