WP 2015

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 and the internal market

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

The impact of tax incentives on the economic activity of entrepreneurs

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

The new non-territorial U.S international tax system

The occurrence of tax amnesties: theory and evidence

The power of dynastic commitment

The Quasi-Global GILTI Tax

The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda

The right tax at the right time

The Rise of Inequality and the fall of Tax Equity

The role of headquarters in multinational profit shifting strategies