This technical note presents the Reverse Method, a novel indirect approach for estimating the global value-added tax (VAT) compliance gap. The Reverse Method leverages public datasets and a calibrated ...

Ruby Box is an experimental feature that provides separate spaces in a Ruby process to isolate application code, libraries, and monkey patches.

As a household advice editor, you’d think my wardrobe would be as organised as it can get – with shoes and bags lined up and categorised, my clothes rail colour-coordinated etc. That’s a far cry from ...

By bridging the gap between theoretical logic and practical application, the syllabus fosters the technical proficiency and ...