2019

Bridging the red-blue divide: a proposal for US Regional Tax Relief

Cash flow taxes in an international setting

Comparing UK tax returns of foreign multinationals to matched domestic firms

Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns

Debt reallocation in multinational firms: evidence from the UK worldwide debt cap

Dissecting the EU's recent anti-tax avoidance measures: Merits and problems

Does statutory incidence matter? Earnings responses to social security contributions

Don't blame it on WTO law: An analysis of the alleged WTO law incompatibility of Destination-Based Taxes

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

Exploring the Impact of EU Law on Environmental Taxation

Five core problems in the attribution of profits to permanent establishments

How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS

How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS

How will Brexit affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation

Implications of Digitalisation for International Corporate Tax Reform

Local fiscal policies and their impact on the number and spatial distribution of new firms

More giving or more givers? The effects of tax incentives on charitable donations in the UK

National Report (Belgium)

Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan

Putting technology to good use for society: the role of corporate, competition and tax law

Recent Policy Initiatives in the International Taxation of Capital 1

Residual profit allocation by income

Restoring Trust in the 'Fairness' of Corporate Taxation

Rethinking Legal Taxonomies for the Gig Economy