WP 2010

Decentralization and electoral accountability: incentives, separation and voter welfare

Decomposing the Margins of Transfer Pricing

Der Vorschlag der Europäischen Kommission für eine Gemeinsame Konsolidierte Bemessungsgrundlage der Körperschaftsteuer

Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud. EU Council

Designing a Progressive VAT

Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations

Destination-based cash flow taxation

Did the single market cause competition in excise taxes? Evidence from EU countries

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Dividend Taxes and International Portfolio Choice

Do better entrepreneurs avoid more taxes?

Do companies invest more after shareholder tax cuts?

Do experts help firms optimize?

Do financial frictions amplify fiscal policy? Evidence from business investment stimulus

Do governments tax agglomeration rents?

Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation

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

Does a Wealth Tax Improve Equality of Opportunity?

Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?

Does ownership affect the impact of taxes on firm behaviour? Evidence from China

Does statutory incidence matter? Earnings responses to social security contributions

Does tax competition really promote growth?

Does tax structure affect economic growth? Empirical evidence from OECD countries