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WP 2011
The definitions of income
The delicate balance: tax, discretion and the rule of law
The Destination-Based Cash Flow Tax and the Double Tax Treaties
The direct incidence of corporate income tax on wages
The dynamic economic effects of a US corporate income tax rate reduction
The Economic Effects of EU Tax Jurisprudence
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 Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations
The GAAR and the taxing of democracy: expert comment
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
The impact of tax incentives on the economic activity of entrepreneurs
The impact of the Centros line of case-law and its concept of abuse of law on domestic company law - a response
The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview
The Investment Effect of Taxation Evidence from a Corporate Tax Kink
The Missing Profits of Nations
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