2013

The Investment Effect of Taxation Evidence from a Corporate Tax Kink

The nexus of corporate taxation and multinational activity

The role of headquarters in multinational profit shifting strategies

The taxation of foreign profits

Thin capitalization rules and multinational firm capital structure

Towards a theory of trade finance

Transfer pricing and the intensity of tax rate competition

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?