2023

Investment abroad and labour adjustment at home: evidence from UK multinational firms

Investment responses to tax policy under uncertainty

Investment, Accounting, and the Salience of the Corporate Income Tax

Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany

Is Tax Avoidance 'Fair'?

Is the corporation tax an effective automatic stabilizer?

Is the shift to taxation at the point of destination inexorable?

Issues in the design of taxes on corporate profit

Issues of Fairness in Taxing Corporate Profit

Ist Deutschland dem Internationalen Steuerwettbewerb gewachsen?

IVA nas Transacções Financeiras: Sobre o Tratamento da Gestão de Carteiras de Títulos

Knocking on Tax Haven's Door: Multinational firms and transfer pricing

Labour's proposed spending cuts exceed Thatcher's

Large and influential: firm size and governments' corporate tax rate choice?

Le droit fiscal à la lumière du droit des femmes

Learning and international policy diffusion: the case of corporate tax policy

Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms

Local fiscal policies and their impact on the number and spatial distribution of new firms

Localization Economies and the Sensitivity of Firm Foundations to Changes in Taxation and Public Expenditures

Lord Hoffmann, Tax Laws and Principles

Lost in Translation: Excess Returns and the Search for Substantial Activities

Loyalty Management UK Limited. Reference for a Preliminary Ruling in a UK case regarding a Customer Loyalty Rewards Scheme. House of Lords

Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey

Measuring the burden of the corporate income tax under imperfect competition