Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan
Pennies from Haven: Wages and Profit Shifting
Pillar 2's Impact on Tax Competition
Pillar 2: Tax Competition in Low-Income Countries and the SBIE
Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation
Place-based policies
Profit Taxation and Finance Constraints
Profit-shifting and measured productivity of multinational firms
Prohibition of abuse of law: a new general principle of EU law?
Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense
Public good provision, commuting and local employment
Public pressure and corporate tax behaviour
R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities
R&D Tax Incentives
Reforming an asymmetric union: on the virtues of dual tier capital taxation
Regulatory competition in capital standards with selection effects among banks
Reimagining capital income taxation
Reinventing the wheel: what we can learn from the Tax Reform Act of 1986
Residual profit allocation by income
Responsive regulation, risk and rules: applying the theory to tax practice
Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination
Revisiting the Excise Tax Effects of the Property Tax
Section 138: stamp duty: transfers to depositaries or providers of clearance services; Section 139: SDRT: transfers to depositaries or providers of clearance services
Section 161 and Schedule 19: large businesses: tax strategies and sanctions for persistently uncooperative behaviour
