WP 2010

Tax burden on foreign direct investments in the AsiaPacific region, India and Russia

Tax competition and the efficiency of 'benefit-related' business taxes

Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes

Tax Competition, and Low Income Sub-Saharan African Countries

Tax Competition, Tax Co-operation and BEPS

Tax enforcement and tax havens under formula apportionment

Tax Enforcement using a Hybrid between Self- and Third-Party Reporting

Tax evasion and tax avoidance in developing countries: the role of international profit shifting

Tax fraud and the rule of law

Tax Haven Activities and the Tax Liabilities of Multinational Groups

Tax havens play limited role in a financial crisis

Tax Policies after Crises

Tax Policy and the COVID-19 Crisis

Tax policy making: beyond simplification

Tax Progressivity and Self-Employment Dynamics

Tax progressivity, income distribution and tax non-compliance

Tax risk management and corporate taxpayers -international tax administration developments

Tax Treaties and Developing Countries

Tax Treaty Abuse: Is Canada responding effectively?

Taxation and Corporate Debt: Are Banks any Different?

Taxation and Corporate Risk-Taking

Taxation and supplier networks: evidence from India

Taxation and the optimal constraint on corporate debt finance

Taxation of outbound direct investment: economic principles and tax policy considerations