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WP 2019
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
The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act
The spillover effects of outward foreign direct investment on home countries: evidence from the United States
The Tax Base for CCCTB: The Role of Principles
The taxation of foreign profits
The taxation of non-profit organizations after Stauffer
The temporal application of state aid rules to domestic tax measures: A Sensitive Matter
The Three Distributive Questions of (a Non-Ideal) Tax Theory
The UK General Anti-Avoidance Rule: Transplants and Lessons
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