WP 2015

New bank taxes: why and what will be the effect

On selection into public civil service

Open Economy Public Finance

Optimal income taxation with tax competition

Optimal tax policy when firms are internationally mobile

Opting for opting in? An evaluation of the Commission's proposals for reforming VAT for financial services

Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared

Pareto-Improving Minimum Corporate Taxation

Patent Boxes and the Success Rate of Applications

Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan

Pennies from Haven: Wages and Profit Shifting

Personal taxation of capital income and the financial leverage of firms

Pillar 2's Impact on Tax Competition

Pillar 2: Tax Competition in Low-Income Countries and the SBIE

Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation

Place-based policies

Profit Taxation and Finance Constraints

Profit-shifting and measured productivity of multinational firms

Prohibition of abuse of law: a new general principle of EU law?

Public discussion draft of BEPS Action 11 - a response

Public good provision, commuting and local employment

Public pressure and corporate tax behaviour

R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities

R&D Tax Incentives