WP 2024

"The Firm as Tax Shelter: Micro Evidence and Aggregate Implications of Consumption Through the Firm"
David Leite
WP24/16 November 2024  


"Tax Policy, Investment and Profit Shifting"
Katarzyna Bilicka, Michael Devereux and İrem Güҫeri
WP24/15 November 2024 


"Homes Incorporated: Offshore Ownership of Real Estate in the U.K."
Niels Johannesen, Jakob Miethe and Daniel Weishaar
WP24/14 October 2024


"Dynamics of Firm Growth around Tax Thresholds: Evidence from India"
Keshav Choudhary and Bhanu Gupta
WP 24/13 September 2024


"Who is most affected by a VAT change? Impact of VAT changes on consumer prices and EBIT"
Maren Löwe
WP 24/12 September 2024


"Wealth Taxation and Portfolio Allocation" 
Ségal Le Guern Herry
WP 24/11 September 2024


"Efficient Economic Rent Taxation under a Global Minimum Corporate Tax"
Shafik Hebous and Andualem Mengistu
WP 24/10 August 2024


"Reimagining the Deduction for Employee Compensation"
Daniel Schaffa
WP 24/09 July 2024


"Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange"
Hjalte Fejerskov Boas, Niels Johannesen, Claus Thustrup Kreiner, Lauge Larsen and Gabriel Zucman. 
WP 24/08, July 2024


"Strategic Incentives for Adopting the Global Minimum Tax"
Wei Cui 
WP24/07, June 2024


"Estimating the Elasticity of Intertemporal Substitution using Dividend Tax News Shocks" 
Martin B. Holm, Rustam Jamilov, Marek Jasinski and Plamen Nenov
WP24/06, June 2024


"The Market for Tax Havens"
Sébastien Laffitte 
WP24/05, June 2024


"Micro vs Macro Corporate Tax Incidence"
Simon Margolin  
WP24/04, June 2024


"Micro vs Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort"
Henrik Kleven, Claus Kreiner, Kristian Larsen and Jakob Søgaard
WP24/03, June 2024


"Designing a Progressive VAT"
Rita de la Feria and Artur Swistak
WP 24/02, April 2024


"Meritocratic Labor Income Taxation"
Kristoffer Berg, Morten Håvarstein, and Magnus E. Stubhaug
WP 24/01, April 2024