"Tax Policy, Investment and Profit Shifting"
Katarzyna Bilicka, Michael Devereux and İrem Güҫeri
WP24/15 November 2024
"Homes Incorporated: Offshore Ownership of Real Estate in the U.K."
Niels Johannesen, Jakob Miethe and Daniel Weishaar
WP24/14 October 2024
"Dynamic Spending Responses to Wealth Shocks: Evidence from Quasi Lotteries on the Stock Market"
Asger Lau Andersen, Niels Johannesen, Adam Sheridan
American Economic Review: Insights, vol. 6, no. 3, September 2024
"Equity and Efficiency When Needs Differ"
Kristoffer Berg, Morten Håvarstein, Paolo Piacquadio
CESifo Working Paper No. 11310
"Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange"
Hjalte Fejerskov Boas, Niels Johannesen, Claus Thustrup Kreiner, Lauge Larsen and Gabriel Zucman.
WP 24/08, July 2024
“The EU Public Country-by-Country Reporting Directive: legislative and policy comments”
Nicolas Traut
British Tax Review, Volume 2024, Issue 3, pages 359–370
Business Tax Roadmap Policy Paper. "An Excess Profits Tax"
Michael P. Devereux
"The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households"
Niels Johannesen
Tax Policy and the Economy, Volume 38, 2024, pages 61- 99
"Can investment tax reform boost economic growth?"
Kristoffer Berg
Economics Observatory, 14 May 24
"Entity Classification Election Rules in Germany and Beyond: Necessary Tools to Achieve Neutrality of Legal Form or Invitation to Engage in Tax Avoidance?”
Nicolas Traut
British Tax Review, Volume 2024, Issue 1, pages 133–163
"Anti-Avoidance Jurisprudence in Direct Taxation: The CJEU Between Politics and Certainty"
Nicolas Traut (with Gustavo Weiss de Resende)
Intertax, Volume 52, Issue 3, pages 226–238
"Meritocratic Labor Income Taxation"
Kristoffer Berg (with Morten Håvarstein, and Magnus E. Stubhaug)
WP 24/01, April 2024
“What Is Real and What Is Not in the Global FDI Network?”
Niels Johannesen (with Jannick Damgaard and Thomas Elkjaer)
Journal of International Money and Finance, 2024
