Working Paper |
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Abstract Views |
Last month |
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12 months |
Total |
Last month |
3 months |
12 months |
Total |
A new crisis mechanism for the euro area |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
57 |
A note on the taxation of capital income and economic rents |
0 |
0 |
1 |
13 |
0 |
1 |
4 |
571 |
A trust-driven financial crisis. Implications for the future of financial markets |
0 |
0 |
0 |
0 |
1 |
4 |
25 |
316 |
Agglomeration, regional grants and firm location |
0 |
0 |
0 |
470 |
1 |
1 |
2 |
974 |
Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
0 |
119 |
0 |
0 |
1 |
364 |
Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
2 |
287 |
1 |
1 |
6 |
857 |
Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
1 |
9 |
0 |
0 |
2 |
96 |
An applied analysis of ACE and CBIT reform in the EU |
0 |
0 |
0 |
109 |
0 |
0 |
0 |
320 |
Are we heading towards a corporate tax system fit for the 21st century? |
0 |
3 |
8 |
131 |
2 |
9 |
28 |
309 |
Can taxes tame the banks? Evidence from European bank levies |
0 |
1 |
1 |
105 |
2 |
4 |
4 |
349 |
Can taxes tame the banks? Evidence from European bank levies |
0 |
0 |
2 |
106 |
1 |
1 |
8 |
458 |
Capital Account Liberalization and Corporate Taxes |
0 |
0 |
0 |
34 |
3 |
3 |
3 |
198 |
Cash Flow Taxes in an Open Economy |
0 |
1 |
4 |
244 |
0 |
2 |
6 |
659 |
Consumption and Cash-Flow Taxes in an International Setting |
0 |
0 |
1 |
32 |
0 |
0 |
2 |
142 |
Consumption and Cash-Flow Taxes in an International Setting |
0 |
0 |
0 |
75 |
1 |
1 |
2 |
181 |
Consumption and cash-flow taxes in an International setting |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
46 |
Consumption and cash-flow taxes in an international setting |
0 |
0 |
1 |
43 |
0 |
1 |
3 |
201 |
Corporate Tax Incentives and Capital Structure: Empirical Evidence from UK Tax Returns |
0 |
0 |
1 |
90 |
0 |
2 |
5 |
193 |
Corporate tax harmonization in the EU |
0 |
0 |
2 |
133 |
0 |
0 |
5 |
255 |
Corporate tax harmonization in the EU |
0 |
1 |
2 |
465 |
0 |
1 |
4 |
1,401 |
Corporate tax incentives and capital structure: empirical evidence from UK tax returns |
0 |
1 |
6 |
247 |
1 |
4 |
15 |
709 |
Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data |
0 |
0 |
1 |
29 |
2 |
2 |
3 |
382 |
DO COUNTRIES COMPETE OVER CORPORATE TAX RATES? |
0 |
0 |
0 |
542 |
3 |
7 |
12 |
1,695 |
Designing and Implementing a Destination-Based Corporate Tax |
0 |
0 |
1 |
93 |
1 |
1 |
7 |
218 |
Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues |
0 |
1 |
4 |
512 |
0 |
2 |
10 |
1,081 |
Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms |
0 |
1 |
1 |
135 |
0 |
1 |
3 |
525 |
Do Countries Compete over Corporate Tax Rates? |
0 |
1 |
2 |
25 |
3 |
6 |
17 |
177 |
Do Countries Compete over Corporate Tax Rates? |
0 |
0 |
2 |
870 |
0 |
1 |
7 |
2,839 |
Evaluating Neutrality Properties of Corporate Tax Reforms |
0 |
0 |
0 |
218 |
1 |
6 |
8 |
409 |
Evaluating Tax Policy for Location Decisions |
0 |
0 |
5 |
667 |
2 |
5 |
16 |
1,338 |
France |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25 |
From fiscal rescue to global debt |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
Generalised R-based and S-based taxes under uncertainty |
0 |
0 |
0 |
55 |
1 |
1 |
1 |
559 |
Global warming: The neglected supply side |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
Greece |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
66 |
HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION: THEORY AND SOME EVIDENCE FROM THE USA |
0 |
0 |
0 |
292 |
0 |
0 |
2 |
904 |
Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA |
0 |
0 |
0 |
163 |
0 |
1 |
1 |
564 |
Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA |
0 |
0 |
1 |
3 |
0 |
0 |
5 |
54 |
How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
32 |
1 |
1 |
2 |
120 |
How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
11 |
0 |
1 |
1 |
70 |
How has the UK corporation tax raised so much revenue? |
0 |
0 |
4 |
215 |
0 |
0 |
4 |
834 |
How much real dollar depreciation is needed to correct global imbalances? |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
38 |
How would EU corporate tax reform affect US investment in Europe? |
0 |
0 |
0 |
57 |
0 |
1 |
1 |
212 |
Implications of the crisis for US adjustment needs |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23 |
Increased efficiency through consolidation and formula apportionment in the European Union? |
0 |
1 |
1 |
226 |
1 |
2 |
4 |
745 |
Industrial policy |
0 |
0 |
0 |
0 |
0 |
2 |
9 |
92 |
Intertemporal consumption, durables and liquidity constraints: a cohort analysis |
0 |
0 |
1 |
11 |
0 |
0 |
3 |
384 |
Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data |
0 |
0 |
2 |
641 |
0 |
1 |
6 |
2,534 |
Issues in the Design of Taxes on Corporate Profit |
0 |
0 |
0 |
110 |
0 |
0 |
4 |
243 |
Issues in the Taxation of Income from Foreign Portfolio and Direct Investment |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
468 |
Macroeconomic outlook |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
64 |
Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief |
0 |
0 |
0 |
99 |
0 |
0 |
0 |
1,398 |
Measuring Taxes on Income from Capital |
0 |
0 |
0 |
138 |
2 |
2 |
4 |
378 |
Measuring Taxes on Income from Capital: Evidence from the UK |
0 |
0 |
0 |
74 |
1 |
1 |
1 |
241 |
Measuring taxes on income from capital |
0 |
0 |
0 |
334 |
0 |
0 |
1 |
775 |
Measuring taxes on income from capital: evidence from the UK |
0 |
0 |
0 |
137 |
0 |
0 |
1 |
394 |
On the design of a neutral business tax under uncertainty |
0 |
0 |
1 |
21 |
0 |
0 |
2 |
280 |
Private equity |
0 |
0 |
0 |
0 |
0 |
5 |
14 |
227 |
Productivity and Financial Sector Policies: Evidence from South East Asia |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
567 |
Spain |
0 |
0 |
0 |
0 |
1 |
1 |
7 |
82 |
Stimulating investment through incorporation |
0 |
0 |
0 |
59 |
1 |
1 |
4 |
190 |
Tax Policy, Investment and Profit Shifting |
0 |
19 |
19 |
19 |
2 |
20 |
21 |
21 |
Tax Policy, Investment and Profit Shifting |
0 |
22 |
22 |
22 |
3 |
26 |
31 |
31 |
Taxation and regulation of the financial sector |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
64 |
Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations |
0 |
0 |
0 |
230 |
1 |
2 |
12 |
746 |
Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
358 |
Taxes and the Location of Targets |
0 |
0 |
2 |
44 |
1 |
2 |
6 |
115 |
Taxes and the Location of Targets |
0 |
0 |
0 |
18 |
2 |
3 |
3 |
59 |
Taxes and the Location of Targets |
0 |
0 |
0 |
2 |
2 |
2 |
2 |
53 |
Taxes and the Location of Targets |
0 |
0 |
1 |
72 |
1 |
1 |
3 |
270 |
Taxes and the Location of Targets |
0 |
0 |
0 |
24 |
0 |
1 |
9 |
130 |
Taxes and the location of production: evidence from a panel of US multinationals |
1 |
1 |
6 |
39 |
1 |
1 |
8 |
1,468 |
Taxes in the EU New Member States and the Location of Capital and Profit |
1 |
1 |
1 |
189 |
3 |
3 |
4 |
381 |
Taxing Corporate Income |
0 |
0 |
1 |
122 |
2 |
2 |
4 |
397 |
Taxing Corporate Income |
0 |
0 |
3 |
180 |
1 |
1 |
8 |
531 |
Taxing Multinationals |
0 |
0 |
1 |
341 |
0 |
0 |
2 |
1,033 |
Taxing Risky Investment |
0 |
0 |
1 |
152 |
0 |
0 |
2 |
411 |
Taxing Risky Investment |
0 |
0 |
0 |
123 |
1 |
1 |
1 |
310 |
Taxing corporate income |
0 |
0 |
0 |
329 |
0 |
1 |
7 |
784 |
The Corporate Income Tax: international trends and options for fundamental reform |
0 |
0 |
6 |
216 |
1 |
2 |
22 |
699 |
The Direct Incidence of Corporate Income Tax on Wages |
0 |
0 |
2 |
565 |
2 |
3 |
17 |
2,812 |
The Direct Incidence of Corporate Income Tax on Wages |
1 |
3 |
6 |
173 |
1 |
5 |
21 |
469 |
The Direct Incidence of Corporate Income Tax on Wages |
0 |
0 |
0 |
140 |
0 |
1 |
3 |
552 |
The Distorting Arm's Length Principle |
0 |
0 |
0 |
62 |
1 |
2 |
4 |
294 |
The Distorting Arm's Length Principle |
0 |
1 |
1 |
90 |
1 |
2 |
3 |
377 |
The Distorting Arm’s Length Principle |
0 |
0 |
3 |
238 |
0 |
1 |
5 |
829 |
The EEAG Report on the European Economy 2007 |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
63 |
The EEAG Report on the European Economy 2008 |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
65 |
The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform |
0 |
0 |
1 |
71 |
0 |
1 |
2 |
168 |
The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform |
0 |
0 |
0 |
124 |
1 |
2 |
4 |
398 |
The Effects of EU Formula Apportionment on Corporate Tax Revenues |
0 |
1 |
2 |
444 |
1 |
2 |
3 |
1,087 |
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
4 |
223 |
0 |
0 |
8 |
777 |
The European economy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
85 |
The European economy: Macroeconomic outlook and policy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
The European economy: Macroeconomic outlook and policy |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
42 |
The Geographic Distribution of Production Activity in the UK |
0 |
0 |
0 |
393 |
1 |
1 |
2 |
974 |
The Geographical Distribution of Production Activity in the UK |
0 |
0 |
0 |
212 |
1 |
1 |
1 |
820 |
The Impact of Digitalisation on Tax Systems / El impacto de la digitalización en los sistemas fiscales / L’impacte de la digitalització en els sistemes fiscals |
0 |
0 |
2 |
5 |
1 |
1 |
7 |
10 |
The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence |
2 |
3 |
19 |
1,761 |
5 |
11 |
50 |
5,901 |
The Incidence of Mortgage Interest Tax Relief |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
704 |
The Taxation of Discrete Investment Choices |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
518 |
The Taxation of Foreign Profits: A Unified View |
0 |
0 |
0 |
23 |
0 |
0 |
1 |
112 |
The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
32 |
0 |
0 |
1 |
150 |
The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
107 |
0 |
0 |
0 |
234 |
The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
63 |
The effects of globalisation on Western European jobs: Curse or blessing? |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
70 |
The financial crisis |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
117 |
The financial crisis: Risks and challenges for the euro area |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
42 |
The geographic distribution of production activity in the UK |
0 |
0 |
2 |
260 |
0 |
0 |
3 |
1,508 |
The impact of investment incentives: evidence from UK corporation tax returns |
2 |
3 |
8 |
176 |
4 |
8 |
35 |
464 |
The taxation of discrete investment choices |
0 |
1 |
4 |
952 |
2 |
4 |
12 |
1,696 |
Trends and Cycle Variations in the Cross-Sectional Distribution of Debt for U.K. Companies: Some Stylized Facts |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
673 |
What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition? |
0 |
3 |
20 |
130 |
1 |
7 |
38 |
248 |
What do we know about corporate tax competition? |
0 |
1 |
7 |
226 |
0 |
7 |
17 |
611 |
Who Will Pay Amount A? |
0 |
0 |
0 |
12 |
1 |
1 |
1 |
31 |
Total Working Papers |
7 |
70 |
202 |
17,063 |
82 |
223 |
689 |
60,772 |
Journal Article |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
A general neutral profits tax |
0 |
0 |
0 |
0 |
0 |
1 |
26 |
604 |
An applied analysis of ACE and CBIT reforms in the EU |
0 |
0 |
3 |
188 |
0 |
0 |
5 |
607 |
Are We Heading towards a Corporate Tax System Fit for the 21-super-st Century? |
0 |
0 |
0 |
46 |
1 |
1 |
2 |
128 |
Are We Heading towards a Corporate Tax System Fit for the 21st Century? |
0 |
1 |
8 |
32 |
0 |
3 |
14 |
73 |
Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
13 |
0 |
1 |
1 |
105 |
Authors: The Members of the European Economic Advisory Group at CESifo 2007 |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
50 |
Authors: The Members of the European Economic Advisory Group at CESifo 2008 |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
309 |
Authors: The members of the European Economic Advisory Group at CESifo 2009 |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
87 |
Authors: The members of the European Economic Advisory Group at CESifo 2010 |
0 |
0 |
0 |
11 |
1 |
1 |
1 |
84 |
Budgetary arithmetic and the 1983 Budget |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
51 |
Business taxation in a globalized world |
0 |
0 |
1 |
71 |
0 |
0 |
2 |
154 |
Can Taxes Tame the Banks? Evidence from the European Bank Levies |
0 |
0 |
2 |
40 |
0 |
1 |
13 |
113 |
Capital allowances and the impact of corporation tax on investment in the UK |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
803 |
Cash-Flow Taxes in an International Setting |
0 |
0 |
4 |
23 |
0 |
0 |
6 |
81 |
Changes in the taxation of North Sea oil |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
46 |
Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
48 |
0 |
1 |
1 |
220 |
Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
26 |
0 |
1 |
1 |
140 |
Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
147 |
Chapter 1: The European Economy: Macroeconomic outlook |
0 |
0 |
0 |
42 |
1 |
1 |
2 |
175 |
Chapter 1: The Macroeconomic Outlook |
0 |
0 |
0 |
45 |
0 |
1 |
2 |
154 |
Chapter 2: A New Crisis Mechanism for the Euro Area |
0 |
0 |
0 |
199 |
0 |
1 |
3 |
450 |
Chapter 2: A trust-driven financial crisis |
0 |
0 |
0 |
85 |
0 |
1 |
3 |
246 |
Chapter 2: How much real dollar depreciation is needed to correct global imbalances? |
0 |
0 |
0 |
68 |
0 |
0 |
2 |
206 |
Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy |
0 |
0 |
1 |
32 |
0 |
0 |
2 |
156 |
Chapter 2: The Financial Crisis |
0 |
0 |
0 |
113 |
0 |
0 |
2 |
315 |
Chapter 3: From Fiscal Rescue to Global Debt |
0 |
0 |
0 |
61 |
1 |
2 |
2 |
207 |
Chapter 3: Greece |
0 |
0 |
0 |
68 |
1 |
2 |
2 |
197 |
Chapter 3: Private Equity |
0 |
0 |
0 |
69 |
0 |
0 |
1 |
207 |
Chapter 3: The effect of globalisation on Western European jobs: curse or blessing? |
0 |
0 |
0 |
118 |
0 |
0 |
2 |
570 |
Chapter 3: The new EU members |
0 |
0 |
0 |
8 |
0 |
0 |
1 |
69 |
Chapter 4: France |
0 |
0 |
0 |
14 |
1 |
1 |
2 |
90 |
Chapter 4: Industrial policy |
1 |
1 |
5 |
91 |
1 |
1 |
10 |
255 |
Chapter 4: Scandinavia today: An economic miracle? |
0 |
0 |
0 |
96 |
0 |
0 |
4 |
461 |
Chapter 4: Spain |
0 |
1 |
1 |
33 |
0 |
2 |
2 |
93 |
Chapter 4: US adjustment needs |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
97 |
Chapter 5: Global warming: The neglected supply side |
0 |
1 |
1 |
24 |
1 |
2 |
2 |
110 |
Chapter 5: Implications of the crisis for the euro area |
0 |
0 |
0 |
97 |
0 |
0 |
0 |
202 |
Chapter 5: Tax competition |
0 |
0 |
1 |
34 |
0 |
0 |
1 |
103 |
Chapter 5: Taxation and Regulation of the Financial Sector |
0 |
0 |
0 |
114 |
0 |
0 |
1 |
320 |
Chapter 6: Economic nationalism |
1 |
1 |
1 |
84 |
1 |
1 |
3 |
302 |
Company dividends and taxes in the UK |
0 |
1 |
1 |
117 |
0 |
2 |
5 |
1,946 |
Corporate income tax coordination in the European Union |
0 |
0 |
0 |
0 |
3 |
3 |
3 |
3 |
Corporate income tax reforms and international tax competition |
1 |
10 |
32 |
1,320 |
1 |
13 |
62 |
2,632 |
Corporate tax harmonization in the EU |
0 |
2 |
3 |
8 |
0 |
2 |
6 |
22 |
Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns |
1 |
3 |
7 |
79 |
1 |
6 |
25 |
311 |
Corporation tax asymmetries and investment: Evidence from U.K. panel data |
0 |
0 |
1 |
166 |
0 |
0 |
3 |
370 |
Corporation tax: the effect of the 1984 reforms in the incentive to invest |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
137 |
Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
0 |
0 |
0 |
91 |
0 |
1 |
2 |
251 |
Discretionary fiscal responses to the COVID-19 pandemic |
0 |
0 |
0 |
30 |
0 |
0 |
3 |
95 |
Do countries compete over corporate tax rates? |
1 |
4 |
32 |
991 |
3 |
23 |
108 |
2,517 |
EEAG Report on the European Economy 2007 |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
60 |
EEAG Report on the European Economy 2008 |
0 |
0 |
0 |
36 |
1 |
1 |
4 |
161 |
EEAG Report on the European Economy 2009 |
0 |
0 |
1 |
47 |
0 |
0 |
2 |
137 |
EEAG Report on the European Economy 2010 |
0 |
0 |
0 |
92 |
0 |
0 |
1 |
244 |
EEAG Report on the European Economy 2011 |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
39 |
Economic analysis and company accounts |
0 |
1 |
1 |
186 |
0 |
1 |
1 |
761 |
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion? |
0 |
0 |
0 |
2 |
1 |
2 |
8 |
12 |
European tax harmonisation and production efficiency |
1 |
1 |
1 |
226 |
1 |
1 |
1 |
604 |
Evaluating Tax Policy for Location Decisions |
2 |
4 |
22 |
618 |
2 |
9 |
49 |
1,367 |
Financial volatility, the stock market crash and corporate investment |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
548 |
Firm location decisions, regional grants and agglomeration externalities |
1 |
1 |
6 |
502 |
1 |
3 |
12 |
1,234 |
Foreword |
0 |
0 |
0 |
2 |
1 |
1 |
1 |
53 |
Foreword |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
46 |
Foreword |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
61 |
Foreword |
0 |
0 |
0 |
5 |
1 |
1 |
1 |
57 |
Foreword |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
90 |
Generalised R-based and S-based taxes under uncertainty |
1 |
1 |
2 |
103 |
2 |
3 |
5 |
261 |
Harmonising corporate taxes in Europe |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,037 |
Horizontal and vertical indirect tax competition: Theory and some evidence from the USA |
0 |
0 |
4 |
324 |
0 |
1 |
6 |
870 |
How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS* |
0 |
0 |
1 |
2 |
0 |
0 |
1 |
15 |
How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
18 |
0 |
0 |
0 |
57 |
Inflation non-neutralities in the UK corporation tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
126 |
International Tax Competition and Coordination with A Global Minimum Tax |
3 |
5 |
18 |
55 |
5 |
10 |
38 |
98 |
International Tax Planning under the Destination-Based Cash Flow Tax |
0 |
0 |
6 |
92 |
1 |
1 |
13 |
241 |
Intertemporal consumption, durables and liquidity constraints: A cohort analysis |
0 |
0 |
1 |
239 |
0 |
0 |
2 |
623 |
Investment and Financial Restraints: Theory and Evidence |
0 |
0 |
0 |
133 |
1 |
1 |
1 |
426 |
Investment and Tobin's Q: Evidence from company panel data |
0 |
1 |
6 |
1,159 |
0 |
1 |
15 |
2,273 |
Investment, Saving, and Taxation in an Open Economy |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
483 |
Is the Corporation Tax an Effective Automatic Stabilizer? |
0 |
0 |
0 |
50 |
0 |
0 |
4 |
190 |
Issues in the Design of Taxes on Corporate Profit |
0 |
0 |
1 |
195 |
0 |
1 |
4 |
452 |
Measuring tax incidence: an application to mortgage provision in the UK |
0 |
0 |
0 |
29 |
0 |
0 |
2 |
243 |
On the design of a neutral business tax under uncertainty |
1 |
3 |
10 |
237 |
2 |
8 |
19 |
512 |
On the growth of corporation tax revenues |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
180 |
Productivity and financial sector policies: Evidence from South East Asia |
0 |
0 |
0 |
102 |
0 |
0 |
2 |
333 |
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
89 |
Revised forecasting tables (25 February 2009) of Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
17 |
1 |
3 |
3 |
114 |
Some Optimal Tax Rules for International Portfolio and Direct Investment |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
298 |
Summary |
0 |
0 |
0 |
11 |
1 |
1 |
2 |
92 |
Summary |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
67 |
Summary |
0 |
0 |
0 |
7 |
0 |
0 |
2 |
101 |
Summary |
0 |
0 |
0 |
4 |
1 |
1 |
2 |
75 |
Summary |
0 |
0 |
0 |
12 |
0 |
0 |
5 |
105 |
Symposium: the global minimum tax – introduction |
0 |
0 |
1 |
5 |
0 |
1 |
2 |
8 |
Tax Asymmetries, the Cost of Capital and Investment: Some Evidence from United Kingdom Panel Data |
0 |
0 |
0 |
78 |
1 |
2 |
2 |
303 |
Tax Reform to Promote Investment |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
436 |
Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform |
0 |
0 |
6 |
11 |
1 |
3 |
20 |
31 |
Taxation and the Cost of Capital: The UK Experience |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
242 |
Taxation of outbound direct investment: economic principles and tax policy considerations |
0 |
0 |
0 |
63 |
0 |
0 |
1 |
201 |
Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes |
0 |
0 |
0 |
131 |
0 |
0 |
0 |
889 |
Taxes and the location of production: evidence from a panel of US multinationals |
3 |
9 |
37 |
943 |
13 |
44 |
132 |
1,945 |
Taxes and the location of targets |
1 |
1 |
2 |
28 |
3 |
3 |
8 |
122 |
Taxing Multinationals |
0 |
0 |
1 |
141 |
0 |
0 |
2 |
563 |
The Chancellor's arithmetic |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86 |
The Effects of EU Formula Apportionment on Corporate Tax Revenues |
0 |
0 |
0 |
118 |
1 |
2 |
4 |
322 |
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
5 |
135 |
2 |
3 |
19 |
424 |
The Impact of Corporate Taxation on the Location of Capital: A Review |
1 |
2 |
6 |
388 |
1 |
2 |
11 |
720 |
The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns |
1 |
3 |
8 |
66 |
2 |
5 |
21 |
190 |
The Ruding Committee report: an economic assessment |
0 |
0 |
0 |
0 |
1 |
2 |
7 |
1,786 |
The arm's length principle and distortions to multinational firm organization |
0 |
0 |
0 |
174 |
1 |
2 |
8 |
609 |
The direct incidence of corporate income tax on wages |
1 |
3 |
27 |
463 |
4 |
20 |
87 |
1,332 |
The effect of monetary variability on welfare in a simple macroeconomic model |
0 |
0 |
0 |
18 |
0 |
0 |
1 |
85 |
The geographic distribution of production activity in the UK |
0 |
3 |
5 |
311 |
0 |
3 |
9 |
918 |
The harmonisation of corporate income taxes in Europe: the Ruding Committee Report |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
367 |
The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes |
0 |
1 |
15 |
312 |
1 |
2 |
29 |
840 |
The pattern of revenue receipts from North Sea oil |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
The taxation of foreign profits: A unified view |
0 |
0 |
1 |
64 |
0 |
1 |
6 |
236 |
What Do We Know About Corporate Tax Competition? |
1 |
4 |
19 |
146 |
2 |
8 |
44 |
449 |
Why has the UK corporation tax raised so much revenue? |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
338 |
Total Journal Articles |
22 |
68 |
317 |
12,999 |
77 |
236 |
978 |
45,444 |