WP 2022

Evidence for profit shifting with tax sensitive capital stocks

Evidence-based policy making? The Commission's proposal for an FTT

Exploring the Impact of EU Law on Environmental Taxation

Exploring the Role Delaware Plays as a Domestic Tax Haven

Fell by the Wayside: Trade integration and policy choices of local governments

Firm-specific forward looking effective tax rates

Firms Response to Tax Enforcement through Audits

Firms' financial and real responses to credit supply shocks: evidence from firm-bank relationships in Germany

Fiscal Consolidation and Automatic Stabilization: New Results

Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism

Fiscalité environnementale : une construction juridique

Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries

Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad

Formula Apportionment: Is it better than the current system and are there better alternatives?

GLoBE: Formative Policies and Politics of Pillar 2

Governance and taxes: evidence from regression discontinuity

Has EU expansion encouraged tax competition?

Headquarter relocations and international taxation

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

HMRC'S management of the UK tax system: the boundaries of legitimate discretion

Homes Incorporated: Offshore Ownership of Real Estate in the U.K.

How aggressive are foreign multinational companies in reducing their corporation tax liability?

How cost-effective is public R&D in stimulating firm innovation?

How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT