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WP 2015
The economics of corporate and business tax reform
The effect of awareness and incentives on tax evasion
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 EU Anti-Tax Avoidance Directive: A UK Perspective
The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
The European Commission's proposal for a common consolidated corporate tax base
The Financial Transaction Tax and the internal market
The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations
The Global Minimum Tax
The Global Minimum Tax Raises More Revenues than you Think, or Much Less
The impact of investment incentives: evidence from UK corporation tax returns
The impact of tax incentives on the economic activity of entrepreneurs
The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview
The Investment Effect of Taxation Evidence from a Corporate Tax Kink
The Missing Profits of Nations
The new non-territorial U.S international tax system
The occurrence of tax amnesties: theory and evidence
The power of dynastic commitment
The Quasi-Global GILTI Tax
The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda
The right tax at the right time
The Rise of Inequality and the fall of Tax Equity
The role of headquarters in multinational profit shifting strategies
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