WP 2009

Firms' financial and real responses to credit supply shocks: evidence from firm-bank relationships in Germany

Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism

Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries

Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad

Formula Apportionment: Is it better than the current system and are there better alternatives?

Governance and taxes: evidence from regression discontinuity

Has EU expansion encouraged tax competition?

Headquarter relocations and international taxation

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT

HMRC'S management of the UK tax system: the boundaries of legitimate discretion

Household debt repayment behaviour: what role do institutions play?

How aggressive are foreign multinational companies in reducing their corporation tax liability?

How cost-effective is public R&D in stimulating firm innovation?

How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT

How do Entrepreneurial Portfolios Respond to Income Taxation

How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK

How much tax do companies pay in the UK?

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

How should financial intermediation services be taxed?

How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments

How would EU corporate tax reform affect US investment in Europe?

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008

Implications of Digitalisation for International Corporate Tax Reform