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

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


"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