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
VAT Rates in Europe
VAT treatment of public sector bodies: the Canadian model
Wages and International Tax Competition
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: the Case of Cum-cum and Cum-ex Transactions
What are Minimum Taxes and Why Might One Favor or Disfavor Them?
What creates tax uncertainty? Evidence from three phases of a cross-country survey
