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.
2026
Horizontal inequality in optimal taxation: Evidence from a development context
Magus Eldr
WP 26/06, September 2026
The Labor Consequences of R&D Tax Capitalization
Jennifer Blouin, Frank Zhou and Cindy Xinyao Zhu
WP 26/05, July 2026
Parent Boxes, Taz Credits, or Both?
Michael Devereux, Ben Lockwood and Erez Yerushalmi
WP 26/04, August 2026
The Pass-Through of Differential Commodity Taxes: Do Relative Taxes among Competitors Matter?
Ander Iraizoz and José M. Labeaga
WP26/03, July 2026
"Does global financial transparency improve tax compliance in developing countries?"
Niels Johannesen, Lauge Larsen, and Nadine Riedel
WP26/02, June 2026
"Anticipatory Effects of Corporate Tax Shaming: Evidence from the European Union"
Raphaëlle Soffe, and Trevor Incerti
WP 26/01, February 2026
2025
Tax Incentives and Venture Capital Risk-Taking
Murillo Campello and Guilherme Junqueira
WP25/10 October 2025. Revised June 2026.
Taxed Out? How Early 20th Century Regional Tax Adoptions Shaped Interstate Firm Relocations
Stefan Smutny
WP25/09 September 2025
The Global Minimum Tax and The Future of International Taxation
John Vella
WP25/08 August 2025
Effects of International Tax Provisions on Domestic Labor Markets
Daniel G. Garrett, Eric Ohrn and Juan Carlos Suarez Serrato
WP25/07 July 2025
"Designing Net Wealth Taxes - Challenges in Valuating Shares in Unlisted Companies"
Henrik Skar, Simone Traini, Peter Koerver Schmidt and Erlend Thinn Solheim
WP25/06 July 2025
"The Hole in the Global Minimum Tax"
Adam Kern
WP25/05 July 2025
"Tax Neutrality Treatment of Investment Funds in the European Union"
Ana Paula Dourado, Jessica M. Müller, Leidson Rangel, and Christoph Spengel
WP25/04 July 2025
"Tax-Induced Spatial Substitution and the Price Elasticity of Fuel Demand"
Ander Iraizoz
WP25/03 July 2025
"The Distribution of Profit Shifting"
Sarah Clifford, Jakob Miethe and Camille Semelet.
WP25/02 July 2025
"Perception and Salience of Social Security Contribution Incentives: Evidence from Voluntary Contributions "
Ander Iraizoz
WP25/01 January 2025