CBT Working Paper Series

These working papers are for discussion purposes only, contents should be considered preliminary and are not to be quoted or reproduced without the author’s permission.

2024

"Homes Incorporated: Offshore Ownership of Real Estate in the U.K."
Niels Johannesen, Jakob Miethe and Daniel Weishaar
WP24/14 October 2024


"Dynamics of Firm Growth around Tax Thresholds: Evidence from India"
Keshav Choudhary and Bhanu Gupta
WP 24/13 September 2024


"Who is most affected by a VAT change? Impact of VAT changes on consumer prices and EBIT"
Maren Löwe
WP 24/12 September 2024


"Wealth Taxation and Portfolio Allocation" 
Ségal Le Guern Herry
WP 24/11 September 2024


"Efficient Economic Rent Taxation under a Global Minimum Corporate Tax"
Shafik Hebous and Andualem Mengistu
WP 24/10 August 2024


"Reimagining the Deduction for Employee Compensation"
Daniel Schaffa
WP 24/09 July 2024


"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


"Strategic Incentives for Adopting the Global Minimum Tax"
Wei Cui 
WP24/07, June 2024


"Estimating the Elasticity of Intertemporal Substitution using Dividend Tax News Shocks" 
Martin B. Holm, Rustam Jamilov, Marek Jasinski and Plamen Nenov
WP24/06, June 2024


"The Market for Tax Havens"
Sébastien Laffitte 
WP24/05, June 2024


"Micro vs Macro Corporate Tax Incidence"
Simon Margolin  
WP24/04, June 2024


"Micro vs Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort"
Henrik Kleven, Claus Kreiner, Kristian Larsen and Jakob Søgaard
WP24/03, June 2024


"Designing a Progressive VAT"
Rita de la Feria and Artur Swistak
WP 24/02, April 2024


"Meritocratic Labor Income Taxation"
Kristoffer Berg, Morten Håvarstein, and Magnus E. Stubhaug
WP 24/01, April 2024


 

2023

"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