2024
"Tax Policy, Investment and Profit Shifting"
Katarzyna Bilicka, Michael Devereux and İrem Güҫeri
WP24/15 November 2024
"Homes Incorporated: Offshore Ownership of Real Estate in the U.K."
Niels Johannesen, Jakob Miethe and Daniel Weishaar
WP24/14 October 2024
"Dynamic Spending Responses to Wealth Shocks: Evidence from Quasi Lotteries on the Stock Market"
Asger Lau Andersen, Niels Johannesen, Adam Sheridan
American Economic Review: Insights, vol. 6, no. 3, September 2024
"Equity and Efficiency When Needs Differ"
Kristoffer Berg, Morten Håvarstein, Paolo Piacquadio
CESifo Working Paper No. 11310
"Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange"
Hjalte Fejerskov Boas, Niels Johannesen, Claus Thustrup Kreiner, Lauge Larsen and Gabriel Zucman.
WP 24/08, July 2024
"The EU Public Country-by-Country Reporting Directive: legislative and policy comments"
Nicolas Traut
British Tax Review, Volume 2024, Issue 3, pages 359-370
Business Tax Roadmap Policy Paper. "An Excess Profits Tax"
Michael P. Devereux
"The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households"
Niels Johannesen
Tax Policy and the Economy, Volume 38, 2024, pages 61- 99
"Can investment tax reform boost economic growth?"
Kristoffer Berg
Economics Observatory, 14 May 24
"Entity Classification Election Rules in Germany and Beyond: Necessary Tools to Achieve Neutrality of Legal Form or Invitation to Engage in Tax Avoidance?"
Nicolas Traut
British Tax Review, Volume 2024, Issue 1, pages 133-163
"Anti-Avoidance Jurisprudence in Direct Taxation: The CJEU Between Politics and Certainty"
Nicolas Traut (with Gustavo Weiss de Resende)
Intertax, Volume 52, Issue 3, pages 226-238
"Meritocratic Labor Income Taxation"
Kristoffer Berg (with Morten Håvarstein, and Magnus E. Stubhaug)
WP 24/01, April 2024
"What Is Real and What Is Not in the Global FDI Network?"
Niels Johannesen (with Jannick Damgaard and Thomas Elkjaer)
Journal of International Money and Finance, 2024