"Tax Policy and Investment in a Global Economy"
Gabriel Chodorow-Reich, Matthew Smith, Owen Zidar and Eric Zwick
WP23/07, October 2023
"The Mirage of Mobile Capital"
Wei Cui
WP23/06, June 2023
"Rationalizing formula apportionment"
Johannes Becker
WP23/05, April 2023
"How to Improve Small Firms’ Payroll Tax Compliance? Evidence from a randomized Field Experiment"
Philipp Doerrenberg, Alina Pfrang and Jan Schmitz
WP23/04, June 2023
"Using Computerized Information to Enforce VAT: Evidence from Pakistan"
Jawad Shah
WP23/03, May 2023
"Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax"
Deborah Schanz
WP23/02, March 2023
"GILTI and the GloBE"
Heydon Wardell-Burrus
WP23/01, February 2023
