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2012
The deep-pocket effect of internal capital markets
The direct incidence of corporate income tax on wages
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
The elasticity of corporate taxable income: new evidence from UK tax records
The financial transaction tax debate: some questionable claims
The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations
The GAAR and the taxing of democracy: expert comment
The impact of tax incentives on the economic activity of entrepreneurs
The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview
The nature of the directive: rules or principles?
The right tax at the right time
Transfer pricing and the intensity of tax rate competition
Trends in UK BERD after the Introduction of R&D Tax Credits
VAT exemptions: consequences and design alternatives
VAT Rates in Europe
What do we know about corporate tax competition?
Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
Who bears the burden of international taxation? Evidence from cross-border M&As
With which countries do tax havens share information?
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