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
The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act
The spillover effects of outward foreign direct investment on home countries: evidence from the United States
The Tax Base for CCCTB: The Role of Principles
The taxation of foreign profits
The taxation of non-profit organizations after Stauffer
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
To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements
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
