Working Paper |
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Abstract Views |
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12 months |
Total |
Last month |
3 months |
12 months |
Total |
An Assessment of Global Formula Apportionment |
0 |
0 |
1 |
34 |
0 |
0 |
5 |
103 |
Are Elasticities of Taxable Income Rising? |
0 |
0 |
0 |
31 |
0 |
0 |
4 |
79 |
At A Cost: The Real Effects of Thin Capitalization Rules |
0 |
0 |
3 |
10 |
0 |
0 |
4 |
119 |
At A Cost: the Real Effects of Transfer Pricing Regulations |
1 |
1 |
1 |
42 |
2 |
4 |
8 |
114 |
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
1 |
3 |
3 |
83 |
Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
1 |
1 |
43 |
0 |
1 |
3 |
57 |
Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
1 |
1 |
29 |
0 |
2 |
5 |
90 |
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence |
1 |
2 |
2 |
57 |
2 |
3 |
3 |
114 |
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence |
1 |
1 |
1 |
86 |
1 |
1 |
9 |
163 |
Exploring Residual Profit Allocation |
0 |
1 |
1 |
58 |
0 |
1 |
3 |
272 |
Home or Away? Profit Shifting with Territorial Taxation |
1 |
1 |
6 |
37 |
2 |
6 |
21 |
81 |
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century |
0 |
0 |
1 |
149 |
1 |
4 |
6 |
218 |
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
0 |
2 |
46 |
0 |
1 |
8 |
153 |
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
0 |
0 |
45 |
1 |
2 |
6 |
137 |
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
1 |
7 |
1 |
3 |
7 |
28 |
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
3 |
21 |
0 |
3 |
16 |
32 |
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
0 |
104 |
1 |
1 |
3 |
240 |
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
1 |
2 |
6 |
85 |
2 |
7 |
33 |
272 |
International taxation and MNE investment: evidence from the UK change to territoriality |
0 |
0 |
1 |
32 |
0 |
0 |
6 |
162 |
Measuring the burden of the corporate income tax under imperfect competition |
0 |
0 |
2 |
236 |
2 |
4 |
11 |
857 |
Personal Income Tax Progressivity: Trends and Implications |
0 |
0 |
1 |
59 |
1 |
2 |
6 |
117 |
Small Firm Growth and the VAT Threshold Evidence for the UK |
1 |
2 |
8 |
8 |
1 |
2 |
15 |
15 |
Small Firm Growth and the VAT Threshold: Evidence for the UK |
1 |
1 |
3 |
28 |
1 |
1 |
5 |
28 |
Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
3 |
22 |
1 |
1 |
9 |
25 |
Stimulating investment through incorporation |
0 |
0 |
0 |
59 |
1 |
1 |
4 |
190 |
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note |
0 |
0 |
0 |
21 |
0 |
0 |
0 |
86 |
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
4 |
223 |
0 |
0 |
8 |
777 |
The Impact of Profit Shifting on Economic Activity and Tax Competition |
0 |
0 |
2 |
57 |
1 |
3 |
16 |
126 |
VAT Notches |
0 |
0 |
0 |
48 |
0 |
0 |
0 |
140 |
VAT Notches |
0 |
0 |
0 |
49 |
1 |
1 |
3 |
167 |
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
1 |
18 |
0 |
2 |
3 |
96 |
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
0 |
30 |
1 |
2 |
5 |
74 |
VAT notches |
0 |
0 |
0 |
59 |
1 |
1 |
4 |
127 |
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
38 |
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
11 |
1 |
1 |
2 |
31 |
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
1 |
9 |
101 |
0 |
2 |
18 |
265 |
Total Working Papers |
7 |
16 |
64 |
1,989 |
26 |
65 |
262 |
5,676 |