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WP 2009
The arm's length principle and distortions to multinational firm organization
The Behavioral Elasticity of Tax Revenue
The corporate investment response to the domestic production activities deduction
The crossroads verus the seesaw: getting a 'fix' on recent international tax policy developments
The David R. Tillinghast Lecture The Rising Tax-Electivity of U.S. Corporate Residence
The deep-pocket effect of internal capital markets
The definitions of income
The Destination-Based Cash Flow Tax and the Double Tax Treaties
The direct incidence of corporate income tax on wages
The downside of formula apportionment - evidence on factor demand distortions
The dynamic economic effects of a US corporate income tax rate reduction
The economics of advance pricing agreements
The economics of corporate and business tax reform
The effect of awareness and incentives on tax evasion
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 EU Anti-Tax Avoidance Directive: A UK Perspective
The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
The European Commission's proposal for a common consolidated corporate tax base
The evolution and convergence of OECD tax systems
The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations
The Global Minimum Tax
The Global Minimum Tax Raises More Revenues than you Think, or Much Less
The impact of investment incentives: evidence from UK corporation tax returns
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