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WP 2010

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

Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT

US Firms on Foreign (tax) Holidays

US Supreme Court unanimously chooses substance over form in foreign tax credit

VAT and Financial Supplies: What should be taxed?

VAT and the EU internal market: the paradoxes of harmonisation

VAT Compliance, Trade, and Institutions

VAT exemptions: consequences and design alternatives

VAT Rates in Europe

VAT treatment of public sector bodies: the Canadian model

Verschärfen multinationale Unternehmen den Steuerwettbewerb?

Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen

Wages and International Tax Competition

Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: the Case of Cum-cum and Cum-ex Transactions

What are Minimum Taxes and Why Might One Favor or Disfavor Them?

What creates tax uncertainty? Evidence from three phases of a cross-country survey

What do we know about corporate tax competition?

Where does multinational investment go with Territorial Taxation

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

Who bears the cost of taxing the rich? An empirical study on CEO pay

Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms

Who Will Pay Amount A?

Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes