CBT Tax Database
Research
The Centre conducts cutting-edge research in economics and law and it is heavily engaged in tax policy debates and tax policy-making across the globe. Research findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.
Our own research, as well as selected papers by external contributors, is disseminated in the CBT working paper series.
"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
Kristoffer Berg
Economics Observatory, 14 May 24
Nicolas Traut
British Tax Review, Volume 2024, Issue 1, pages 133–163
Nicolas Traut (with Gustavo Weiss de Resende)
Intertax, Volume 52, Issue 3, pages 226–238
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
“The End of Bank Secrecy: Implications for Redistribution and Optimal Taxation”
Niels Johannesen
Oxford Review of Economic Policy, 2023
"Tax Avoidance Networks and the Push for a ’Historic’ Global Tax Reform"
Katarzyna Bilicka, Michael P. Devereux and İrem Güçeri
Tax Policy and the Economy, 2022, 37, 57-108, August 2023
"Remote Working and the Threshold PE Test"
Richard Collier
Field Court Tax Chambers Digest, 16 June 2023
"Individual Mobility and the Corporate Tax"
Reuven Avi-Yonah and Richard Collier
Tax Notes International, 110, 29 May 2023
"The Impact of the Global Minimum Tax on Tax Competition | IBFD"
Michael Devereux and John Vella
World Tax Journal, 15.3, 323-278, April 2023
"The Evolution of Thinking on Tax and the Digitalisation of Business 1996-2018"
Richard Collier
World Tax Journal, 15:2, 145-204, 2023
"What Ails Pakistan's Tax System?"
Jawad Shah
Dissent Today, 1 April 2023
“The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households”
Niels Johannesen (with Daniel Reck, Max Risch, Joel Slemrod, John Guyton and Patrick Langetieg)
NBER Working Paper 31055, March 2023
"Using Computerized Information to Enforce VAT: Evidence from Pakistan"
Jawad Shah
WP23/03, March 2023
“GILTI and the GloBE”
Heydon Wardell-Burrus
WP 23/1, February 2023
"GloBE Administrative Guidance – The QDMTT and GILTI Allocation"
Heydon Wardell-Burrus
Policy Brief, February 2023
"Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?"
Michael P. Devereux, Johanna Paraknewitz and Martin Simmler
WP22/23, December 2022
“Homes Incorporated: Offshore Ownership of Real Estate in the U.K.”
Niels Johannesen (with Jakob Miethe and Daniel Weishaar)
CEPR Working Paper 17738, December 2022
"Issues of Fairness in Taxing Corporate Profit"
Michael P. Devereux and John Vella
LSE Public Policy Review, 24 November 2022
"Introduction of Transfer pricing Measures"
Richard Collier
Field Court Tax Chamber Digest, 13 November 2022
"International Tax Competition with a Coordinated Minimum Tax"
Michael P. Devereux
WP22/25, October 2022
"Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms"
Patrick Gauß, Michael Kortenhaus, Nadine Riede, and Martin Simmler,
WP22/15, October 2022
"Small Firm Growth and the VAT Threshold: Evidence for the UK"
Li Liu, Ben Lockwood, and Eddy Tam
WP22/21, October 2022
"MNE Strategic Responses to the GloBE Rules"
Haydon Wardell-Burrus
WP22/14, September 2022
Niels Johannesen
Journal of Public Economics, 2022
Journal of Public Economics, 2022
"Can Pillar Two be Leveraged to Save Pillar One?"
Heydon Wardell-Burrus
Tax Notes International, July 2022
"Fiscalité environnementale : une construction juridique"
Alice Pirlot
in Florence George et al. (eds.), Penser, écrire et interpreter le droit, Larcier, 285-294
"GLoBE: Formative Policies and Politics of Pillar 2"
Richard Collier and John Vella
in Werner Haslehner, Georg Kofler, Katerina Pantazatou, and Alexander Rust, The Global Minimum Tax, Edward Elgar Publishing, forthcoming
"On the Breakdown of the OECD Transfer Pricing Guidelines"
Richard Collier
Field Court Tax Digest, No. 10, May 2022
"Pillar 2: Rule Order, Incentives, and Tax Competition"
Michael P. Devereux, John Vella and Heydon Wardell-Burrus
Policy Brief, March 2022
“Tax Evasion and Tax Avoidance”
Niels Johannesen (with Annette Alstadsæter, Ségal Le Guern Herry and Gabriel Zucman)
Journal of Public Economics, 2022
"Is the shift to taxation at the point of destination inexorable?"
Matt Andrew and Richard Collier
WP22/03, January 2022
"OECD/International - On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines"
Richard Collier and Ian F. Dykes
Bulletin for International Taxation, 2022 (Volume 76), No.1
"Pillar 2’s Impact on Tax Competition"
Michael P. Devereux, John Vella and Heydon Wardell-Burrus
World Tax Journal, forthcoming
