2012

The deep-pocket effect of internal capital markets

The direct incidence of corporate income tax on wages

The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

The elasticity of corporate taxable income: new evidence from UK tax records

The financial transaction tax debate: some questionable claims

The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations

The GAAR and the taxing of democracy: expert comment

The impact of tax incentives on the economic activity of entrepreneurs

The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview

The nature of the directive: rules or principles?

The right tax at the right time

Transfer pricing and the intensity of tax rate competition

Trends in UK BERD after the Introduction of R&D Tax Credits

VAT exemptions: consequences and design alternatives

VAT Rates in Europe

What do we know about corporate tax competition?

Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany

Who bears the burden of international taxation? Evidence from cross-border M&As

With which countries do tax havens share information?