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WP 2021

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

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?

What Is the Substance‐Based Carve‐Out under Pillar 2? And How Will It Affect Tax Competition?

When International Trade Law Meets Tax Policy: The Example of Digital Services Taxes

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

With which countries do tax havens share information?

WP 2022

WP23/01 GILTI and the GloBE