Vol. 1 No. 2 (2026): September

Volume 1, Issue 2 (September 2026) of the Journal of Economics and Financial Affairs (JEFA) brings research articles examining contemporary issues in taxation, household finance, poverty alleviation, foreign direct investment, globalisation, and income inequality. The contributions cover both country-specific and cross-country perspectives, with particular attention to Bangladesh, the MENA region, and BRICS economies. The articles investigate the mediating role of tax planning effectiveness in the relationship between taxation policies and corporate financial performance; the role of financial literacy in household financial decision-making; the contribution of microfinance to poverty alleviation in Bangladesh; the relationship between foreign direct investment and economic development; and the mechanisms linking globalisation, labour-market outcomes, and income inequality. The issue employs a range of empirical approaches, including mediation analysis, household-level evidence, and dynamic panel methods. The articles contribute to ongoing discussions in economics and financial affairs by providing empirical evidence on fiscal policy, financial behaviour, development finance, international investment, and inequality.