Vol. 13 No. 2 (2026): In Progress

Articles

• Unleashing entrepreneurial potential: The democratic dividend in transitory economies

  Raja Rehan, GholamReza Zandi, Jabborov Fathullo Amrievich, Qazi Muhammad Adnan Hye, Jabbar Ul-Haq

  1-16

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• Does tax simplification enhance utilization and equity? Evidence from investment tax credits in South Korea

  Sungman Yoon, Ye Ji Lee

  17-31

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