2013

And yet it moves: taxation and labour mobility in the 21st century

Asymmetric obligations

Automatic stabilization and discretionary fiscal policy in the financial crisis

Besteuerung multinationaler unternehmen: keine alleingänge!

Capital tax reform and the real economy: the effects of the 2003 dividend tax cut

Cash-flow taxes in an international setting

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

Conditional investment-cash flow sensitivities and financing constraints

Conservative accounting yields excessive risk-taking - a note

Corporate tax effects on the quality and quantity of FDI

Corporate tax policy under the Labour government: 1997-2010

Corporate taxation and the choice of patent location within multinational firms

Corporate taxation and the quality of research and development

Creating new UK institutions for tax governance and policy making: progress or confusion?

Cross-border loss offset can fuel tax competition

Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure

Do corruption and taxation affect corporate investment in developing countries?

Do governments tax agglomeration rents?

Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK.

Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy

Entre Daimler e Welmory: O conceito de estabelecimento estável para efeitos de IVA

Firms' productivity, investment and training: what happened during the recession and how was it affected by the National Minimum Wage?