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The purpose of this study is to analyze the impact of the e-goverment on corruption in Mexico. Mexico, although it has fought corruption from different angles, continues to be among the most corrupt countries in the world. One possible tool to reduce corruption, or at least so-called bureaucratic corruption, is e-government. There are studies that confirm an inverse relationship between e-government and corruption; as e-government increases, corruption decreases. The purpose of this research is to analyze the impact of the development of e-government (electronic portals) on corruption.

To achieve the stated objective, the authors have used econometrics (clusters) as the main methodology to obtain a possible confirmation of such inverse relationship between e-government and corruption in the 32 states that make up the country, for the period 2015–2019.

In the states that make up the Republic of Mexico, as the development of e-government increases, the corruption variable does not decrease. There is no significant relationship between these two variables.

The relationship between the variables e-government and corruption has been extensively studied in previous articles. However, in Latin America, studies on the impact of e-government on corruption are scarce, and at the Mexican national level are almost nonexistent.

The purpose of this paper is to develop an overview of the phenomenon of corruption in Latin America and to propose a synthetic aggregate indicator to compress most of the statistical information available on corruption for Latin American countries.

The indicator of corruption has been obtained through factor analysis by applying the principal component methodology.

The authors have managed to obtain a single component that reproduces and synthesizes 86 per cent of all the information about corruption in Latin America gathered by prestigious institutions.

The authors are aware that their study is not free from limitations. The first limitation is associated with the impossibility of incorporating information related to the phenomenon of corruption from the indicator called Latinobarómetro, as the economies of Cuba and Haiti (included in this research) are not part of the sample analyzed by that indicator. Second, this study reproduces and synthesizes 86 per cent of all available information by prestigious institutions about corruption in Latin America, and although this percentage is significant, it does not constitute 100 per cent.

This study has created a new indicator that gathers methodologies to measure corruption in Latin American countries.

The purpose of this article is to determine the influence of the tax system on the location of holding companies in Spain.

To achieve this purpose, we have used an analysis of cointegration in time series. The independent variable used was the number of holding companies under Régimen de Entidades de Tenencia de Valores Extranjeros Spanish regime. The dependent variables were divided into two groups: fiscal and non-fiscal variables. The dependent fiscal variables are effective tax rate and double taxation convention, whereas the non-fiscal dependent variables are government effectiveness and business freedom.

The study concludes that the fiscal variables are relevant to establish a holding company in Spain, but there are other variables such as government effectiveness and business freedom that show as well as influence on the location of holding companies.

In the year 2015, the article The influence of the tax system on the location of holding companies in Switzerland was published in the Competitiveness Review. In this article, the influence of taxation on the decision to locate a holding company in Switzerland was analyzed. Now that the Spanish holding regime is consolidated, thanks to more than twenty years of application in our tax legislation, we consider it important to carry out an analysis of the influence of taxation in the decision to locate a holding company in our country. As already mentioned in the article published in 2015, the study of the taxation of holding companies is a topic related more to law firms and/or tax advisors than to academic research, and it is for this reason that there are few empirical studies on this topic. Hence, the research developed in this paper is important.

The purpose of this paper is to provide an analysis of the Institutional Framework and Governance in Latin America, which aims at detecting similarities or differences among the countries of the region.

The objective of the research will be achieved through the application of multivariate factor analysis and cluster analysis techniques.

The paper shows the importance of the institutional framework and governance for the countries of Latin America and demonstrates the heterogeneity in the areas of institutions and governance in the region. The paper also confirms the presence of differentiated groups of countries that can and should collaborate with each other to enhance the socio-economic development of the region in a globalized context.

Due to the limited Latin America countries example in this paper, the authors consider for future studies would be to enlarge the number of countries and to implement same study to Asian countries.

The main contribution of this study in practice is that by classifying countries into clusters with similarities and differences, this study allows politicians and the institutional leaders to redesign current and/or formulate new policies aimed at institutional quality and good governance. In addition, results of the study should be taken into account by institutions such as the International Monetary Fund or the World Bank when deciding on multilateral support or when taking financing decisions as the type of support and the conditions applied should be differentiated according to the cluster in question. Also, in the context of academic research, the clusters will allow comparative studies that can assess the impact of the institutional framework and other variables on indicators such as direct foreign investment, economic growth or sociological ones, such as poverty, the distribution of income, etc.

This paper provides the analysis of the Institutional Framework and Governance in Latin America under the multivariate analysis approach.

The purpose of this study is to determine the extent to which the tax system constitutes a first-order element influencing the location of holding companies in Switzerland.

To achieve this goal, the authors have estimated an econometric model using ordinary least squares. The authors also provide a unique statistical database of holding companies established in Switzerland. The independent tax variables revolve around concepts of tax burden and effort, whereas the non-tax variables are generally those referred to in the literature on location of investments.

The study concludes that, in addition to the tax burden, there are other qualitative variables that show the same influence on the geographic location of holding companies in Switzerland.

The study of holding companies as instruments of international tax planning is usually linked to law offices or consulting firms that specialize in the international tax system – not university academic research per se. The interaction of academic theory and international fiscal praxis provides an interesting perspective from which to approach this topic.

The Mexican-American population has experienced a dramatic increase in ethnic entrepreneurship over the last several decades. In an attempt to explain this development, 25 Mexican-American entrepreneurs were interviewed in the Chicago area. These interviews focused upon the specific ethnic strategies used by these entrepreneurs to bridge the gap between the opportunity structures for entrepreneurship in the United States economy and the unique group characteristics or capacities for entrepreneurship characterizing the Mexican-American population. Based upon these interviews, we found that the favored ethnic strategy used by Mexican-American entrepreneurs involved attempts at socializing the economic encounter between co-ethnic customers and entrepreneurs. These socializing activities were examined using Goffman's frame analysis, with particular attention devoted to the collective organization of customer and entrepreneur experience in terms of an ethnic frame.

The purpose of this paper is to introduce a novel methodology that has the capability of finding symmetrical and nonsymmetrical solutions in complex design domains without additional tuning when changing the design domain. These go from an academic design domain to a practical one.

Various crossovers operators are applied over the same representation using a genetic algorithm for truss structural optimization cases where literature solutions have a tendency to forced symmetry in order to find an optimal design with fewer iterations. Continuous‐discrete representations were cross‐bred by a uniform‐sbx simultaneous crossover, called zygote crossover. Specialized mutations operations are proposed to generate localized changes to improve the solution according with the design domain.

Design solutions found were lighter and stiffer when comparing against cases reported in current literature and in engineering practice. Also these solutions were found in fewer iterations.

The cases solved herein are complex and are a challenge for any optimization routine however practical design limitations are observed in the sense of out plane stability. Further comparisons cases are required in order to generate a less adjusted design, this is because the greenhouse solution had to be stiffened with out of plane bars to give it enough lateral stability.

Continuous‐discrete representations were cross‐bred by a uniform‐sbx simultaneous crossover, called natural crossover. Specialized mutations operations are proposed to generate localized changes to improve the solution according with the design domain. This scheme along with a less restrictive environment allows a wider exploration of search space.

The Sustainable Development Goal (SDG) 16 outlines sustainability as associated with peace, good governance and justice. The perception of international tourists about security measures and risks is a key factor affecting destination choices, tourist flow and overall satisfaction. Thus, we investigate the impact of armed forces personnel, prices, economic stability, financial development and infrastructure on tourism.

This research used data from 130 countries from 1995 to 2019, which were divided into four income groups. This study employs a two-step generalized method of moments (GMM) technique and a novel tourism index comprising five relevant indicators of tourism.

A 1% increase in armed forces personnel expands tourism in all income groups – 0.369% High Income Countries (HICs), 0.348% Upper Middle Income Countries (UMICs), 0.247% Lower Middle Income Countries (LMICs) and 0.139% Low Income Countries (LICs). The size of the tourism-safety coefficient decreases from high to low-income groups. The impact of inflation is significantly negative in all panels, excluding LICs. The reduction in tourism was 0.033% in HICs, 0.049% in UMICs and 0.029% in LMICs for a 1% increase in prices. The increase in the global tourism index is more in LICs (0.055%), followed by LMICs (0.024%), UMICs (0.009%) and HICs (0.004%) for a 1% expansion in the gross domestic product (GDP)/capita growth. However, the magnitude of the growth-led tourism impact is greater in developing countries. A positive impact of foreign direct investment (FDI) inflow was found in all panels like 0.016% in HICs, 0.050% in UMICs and 0.119% in LMICs for a 1% increase in FDI inflow. The rise in the global tourism index is 0.097% (HICs), 0.124% (UMICs) and 0.310% (LMICs) for a 1% rise in the financial development index. The increase in the global tourism index is 0.487% (HICs), 0.420% (UMICs) and 0.136% (LICs) for a 1% rise in the infrastructure index.

Empirical analysis infers important policy implications such as (a) establishment of a peaceful environment via recruitment of security personnel, use of safe city cameras, modern technology and law enforcement; (b) provision of basic facilities to tourists like sanitation, drinking water, electricity, accommodation, quality food, fuel and communication network and (c) price stability through different tools of monetary and fiscal policy.

First, it explains the effect of security personnel on a comprehensive index of tourism instead of a single variable of tourism. Second, it captures the importance of economic stability (i.e., economic growth, financial development and FDI inflow) in the tourism–peace nexus.