WP 2011

Inter vivos transfers of ownership in family firms

Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blind Spots

International Tax Competition with a Coordinated Minimum Tax

International taxation and MNE investment: evidence from the UK change to territoriality

International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK

Investment abroad and labour adjustment at home: evidence from UK multinational firms

Investment responses to tax policy under uncertainty

Investment, Accounting, and the Salience of the Corporate Income Tax

Is the shift to taxation at the point of destination inexorable?

Issues in the design of taxes on corporate profit

Knocking on Tax Haven's Door: Multinational firms and transfer pricing

Large and influential: firm size and governments' corporate tax rate choice?

Learning and international policy diffusion: the case of corporate tax policy

Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms

Local fiscal policies and their impact on the number and spatial distribution of new firms

Localization Economies and the Sensitivity of Firm Foundations to Changes in Taxation and Public Expenditures

Lost in Translation: Excess Returns and the Search for Substantial Activities

Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey

Measuring the burden of the corporate income tax under imperfect competition

MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence

MNE Strategic Responses to the GloBE Rules

More giving or more givers? The effects of tax incentives on charitable donations in the UK

Multinational firms mitigate tax competition