Working Papers

These are produced by researchers working within the Centre or collaborations with researchers or papers that are presented at our annual academic symposium. 

The Rise of Inequality and the fall of Tax Equity

The role of headquarters in multinational profit shifting strategies

The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act

The spillover effects of outward foreign direct investment on home countries: evidence from the United States

The Tax Base for CCCTB: The Role of Principles

The taxation of foreign profits

The taxation of non-profit organizations after Stauffer

The Three Distributive Questions of (a Non-Ideal) Tax Theory

The Use of Accounting Information in the Tax Base in the Pillar 2 Global Minimum Tax: A Discussion of the Rules, Potential Problems, and Possible Alternatives

The use of neutralities in international tax policy

The Value Creation Mythology

There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Thin capitalization rules and multinational firm capital structure

Thin Capitalization Rules in the Context of the CCCTB

Towards a theory of trade finance

Transfer pricing and the intensity of tax rate competition

Trends in UK BERD after the Introduction of R&D Tax Credits

Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT

US Firms on Foreign (tax) Holidays

US Supreme Court unanimously chooses substance over form in foreign tax credit

VAT and Financial Supplies: What should be taxed?

VAT and the EU internal market: the paradoxes of harmonisation

VAT Compliance, Trade, and Institutions

VAT exemptions: consequences and design alternatives