| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A new crisis mechanism for the euro area |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
63 |
| A note on the taxation of capital income and economic rents |
0 |
0 |
1 |
14 |
0 |
1 |
10 |
582 |
| A trust-driven financial crisis. Implications for the future of financial markets |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
360 |
| Agglomeration, regional grants and firm location |
0 |
0 |
0 |
470 |
0 |
2 |
11 |
986 |
| Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
0 |
119 |
1 |
2 |
14 |
381 |
| Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
1 |
289 |
0 |
3 |
21 |
881 |
| Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
1 |
10 |
0 |
1 |
6 |
104 |
| An applied analysis of ACE and CBIT reform in the EU |
0 |
0 |
0 |
109 |
1 |
1 |
7 |
327 |
| Are we heading towards a corporate tax system fit for the 21st century? |
0 |
1 |
3 |
134 |
1 |
5 |
19 |
332 |
| Can taxes tame the banks? Evidence from European bank levies |
0 |
1 |
1 |
106 |
1 |
2 |
14 |
364 |
| Can taxes tame the banks? Evidence from European bank levies |
0 |
0 |
0 |
106 |
0 |
1 |
15 |
473 |
| Capital Account Liberalization and Corporate Taxes |
0 |
0 |
0 |
34 |
0 |
0 |
3 |
201 |
| Cash Flow Taxes in an Open Economy |
0 |
0 |
0 |
248 |
0 |
1 |
5 |
669 |
| Consumption and Cash-Flow Taxes in an International Setting |
0 |
0 |
0 |
32 |
0 |
1 |
13 |
155 |
| Consumption and Cash-Flow Taxes in an International Setting |
0 |
0 |
0 |
75 |
0 |
0 |
13 |
194 |
| Consumption and cash-flow taxes in an International setting |
0 |
0 |
0 |
1 |
0 |
0 |
11 |
57 |
| Consumption and cash-flow taxes in an international setting |
0 |
0 |
0 |
43 |
0 |
1 |
10 |
211 |
| Corporate Tax Incentives and Capital Structure: Empirical Evidence from UK Tax Returns |
0 |
0 |
1 |
92 |
0 |
3 |
15 |
211 |
| Corporate tax harmonization in the EU |
0 |
0 |
2 |
467 |
2 |
2 |
14 |
1,419 |
| Corporate tax harmonization in the EU |
0 |
0 |
0 |
134 |
0 |
2 |
19 |
275 |
| Corporate tax incentives and capital structure: empirical evidence from UK tax returns |
0 |
0 |
0 |
250 |
0 |
0 |
17 |
735 |
| Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data |
0 |
0 |
2 |
31 |
0 |
1 |
14 |
396 |
| Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
9 |
| DO COUNTRIES COMPETE OVER CORPORATE TAX RATES? |
0 |
0 |
2 |
545 |
0 |
1 |
26 |
1,725 |
| Designing and Implementing a Destination-Based Corporate Tax |
0 |
4 |
6 |
99 |
0 |
7 |
53 |
272 |
| Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues |
1 |
2 |
4 |
517 |
2 |
6 |
26 |
1,112 |
| Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms |
0 |
0 |
0 |
135 |
0 |
0 |
7 |
532 |
| Do Countries Compete over Corporate Tax Rates? |
0 |
0 |
0 |
870 |
0 |
1 |
30 |
2,871 |
| Do Countries Compete over Corporate Tax Rates? |
0 |
0 |
0 |
25 |
0 |
3 |
13 |
190 |
| Evaluating Neutrality Properties of Corporate Tax Reforms |
0 |
0 |
2 |
221 |
0 |
1 |
17 |
428 |
| Evaluating Tax Policy for Location Decisions |
0 |
0 |
3 |
670 |
0 |
4 |
29 |
1,372 |
| France |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
32 |
| From fiscal rescue to global debt |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
43 |
| Generalised R-based and S-based taxes under uncertainty |
0 |
0 |
1 |
56 |
1 |
4 |
12 |
571 |
| Global warming: The neglected supply side |
0 |
0 |
0 |
0 |
0 |
0 |
13 |
42 |
| Greece |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
73 |
| HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION: THEORY AND SOME EVIDENCE FROM THE USA |
0 |
0 |
1 |
293 |
0 |
1 |
11 |
915 |
| Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA |
0 |
0 |
0 |
163 |
0 |
1 |
12 |
576 |
| Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA |
0 |
0 |
1 |
4 |
0 |
1 |
9 |
65 |
| How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
32 |
0 |
0 |
7 |
127 |
| How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
11 |
0 |
0 |
13 |
83 |
| How has the UK corporation tax raised so much revenue? |
0 |
0 |
1 |
216 |
2 |
5 |
35 |
869 |
| How much real dollar depreciation is needed to correct global imbalances? |
0 |
0 |
0 |
0 |
0 |
2 |
6 |
44 |
| How would EU corporate tax reform affect US investment in Europe? |
0 |
0 |
0 |
57 |
0 |
0 |
7 |
220 |
| Implications of the crisis for US adjustment needs |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
32 |
| Increased efficiency through consolidation and formula apportionment in the European Union? |
0 |
0 |
1 |
227 |
0 |
1 |
9 |
754 |
| Industrial policy |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
97 |
| Intertemporal consumption, durables and liquidity constraints: a cohort analysis |
0 |
0 |
0 |
11 |
0 |
2 |
16 |
400 |
| Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data |
0 |
0 |
1 |
642 |
2 |
3 |
16 |
2,550 |
| Issues in the Design of Taxes on Corporate Profit |
0 |
0 |
0 |
110 |
0 |
0 |
11 |
254 |
| Issues in the Taxation of Income from Foreign Portfolio and Direct Investment |
0 |
0 |
0 |
1 |
0 |
0 |
4 |
472 |
| Macroeconomic outlook |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
72 |
| Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief |
0 |
0 |
0 |
99 |
0 |
0 |
4 |
1,402 |
| Measuring Taxes on Income from Capital |
0 |
0 |
1 |
139 |
0 |
0 |
11 |
390 |
| Measuring Taxes on Income from Capital: Evidence from the UK |
0 |
1 |
1 |
75 |
0 |
3 |
11 |
252 |
| Measuring taxes on income from capital |
0 |
0 |
0 |
334 |
0 |
0 |
13 |
788 |
| Measuring taxes on income from capital: evidence from the UK |
0 |
0 |
0 |
137 |
0 |
0 |
4 |
398 |
| On the design of a neutral business tax under uncertainty |
0 |
0 |
1 |
23 |
0 |
0 |
8 |
289 |
| Private equity |
0 |
0 |
0 |
0 |
0 |
1 |
15 |
244 |
| Productivity and Financial Sector Policies: Evidence from South East Asia |
0 |
0 |
0 |
3 |
0 |
2 |
11 |
578 |
| Spain |
0 |
0 |
0 |
0 |
1 |
2 |
9 |
91 |
| Stimulating investment through incorporation |
0 |
0 |
2 |
61 |
0 |
2 |
23 |
216 |
| Tax Policy, Investment and Profit Shifting |
0 |
0 |
2 |
23 |
0 |
3 |
33 |
58 |
| Tax Policy, Investment and Profit Shifting |
0 |
0 |
2 |
25 |
0 |
2 |
25 |
61 |
| Taxation and regulation of the financial sector |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
70 |
| Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations |
0 |
0 |
0 |
230 |
0 |
2 |
20 |
766 |
| Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation |
0 |
0 |
0 |
2 |
0 |
1 |
14 |
372 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
3 |
2 |
2 |
15 |
71 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
24 |
0 |
0 |
9 |
140 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
44 |
1 |
3 |
14 |
131 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
18 |
0 |
3 |
11 |
71 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
72 |
0 |
1 |
8 |
279 |
| Taxes and the location of production: evidence from a panel of US multinationals |
0 |
3 |
10 |
50 |
0 |
6 |
24 |
1,497 |
| Taxes in the EU New Member States and the Location of Capital and Profit |
0 |
0 |
1 |
192 |
0 |
1 |
6 |
389 |
| Taxing Corporate Income |
0 |
0 |
0 |
180 |
0 |
1 |
13 |
545 |
| Taxing Corporate Income |
0 |
0 |
0 |
123 |
0 |
0 |
16 |
414 |
| Taxing Multinationals |
0 |
0 |
0 |
341 |
1 |
1 |
12 |
1,045 |
| Taxing Risky Investment |
0 |
0 |
1 |
124 |
0 |
2 |
8 |
319 |
| Taxing Risky Investment |
0 |
1 |
1 |
153 |
0 |
1 |
17 |
430 |
| Taxing corporate income |
0 |
1 |
1 |
330 |
0 |
2 |
17 |
803 |
| The Corporate Income Tax: international trends and options for fundamental reform |
0 |
0 |
4 |
221 |
0 |
3 |
34 |
737 |
| The Direct Incidence of Corporate Income Tax on Wages |
1 |
2 |
3 |
568 |
2 |
5 |
35 |
2,848 |
| The Direct Incidence of Corporate Income Tax on Wages |
0 |
0 |
1 |
141 |
0 |
2 |
17 |
572 |
| The Direct Incidence of Corporate Income Tax on Wages |
0 |
1 |
2 |
175 |
1 |
4 |
44 |
515 |
| The Distorting Arm's Length Principle |
0 |
1 |
3 |
96 |
0 |
2 |
20 |
400 |
| The Distorting Arm's Length Principle |
0 |
0 |
0 |
62 |
1 |
3 |
16 |
310 |
| The Distorting Arm’s Length Principle |
0 |
0 |
0 |
238 |
0 |
4 |
20 |
853 |
| The EEAG Report on the European Economy 2007 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
72 |
| The EEAG Report on the European Economy 2008 |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
73 |
| The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform |
0 |
0 |
0 |
71 |
0 |
1 |
7 |
177 |
| The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform |
0 |
0 |
0 |
124 |
0 |
1 |
10 |
408 |
| The Effects of EU Formula Apportionment on Corporate Tax Revenues |
0 |
0 |
0 |
445 |
0 |
2 |
12 |
1,102 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
1 |
1 |
224 |
1 |
3 |
13 |
794 |
| The European economy |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
94 |
| The European economy: Macroeconomic outlook and policy |
0 |
0 |
0 |
0 |
0 |
1 |
7 |
41 |
| The European economy: Macroeconomic outlook and policy |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
49 |
| The Geographic Distribution of Production Activity in the UK |
0 |
0 |
0 |
393 |
0 |
0 |
8 |
984 |
| The Geographical Distribution of Production Activity in the UK |
0 |
0 |
0 |
212 |
0 |
2 |
14 |
834 |
| 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 |
2 |
3 |
10 |
0 |
2 |
8 |
22 |
| The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence |
3 |
5 |
15 |
1,776 |
5 |
8 |
57 |
5,969 |
| The Incidence of Mortgage Interest Tax Relief |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
710 |
| The Taxation of Discrete Investment Choices |
0 |
0 |
0 |
3 |
0 |
3 |
26 |
548 |
| The Taxation of Foreign Profits: A Unified View |
0 |
0 |
0 |
23 |
0 |
0 |
7 |
120 |
| The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
107 |
0 |
1 |
12 |
246 |
| The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
30 |
0 |
1 |
8 |
71 |
| The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
32 |
0 |
1 |
10 |
161 |
| The effects of globalisation on Western European jobs: Curse or blessing? |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
75 |
| The financial crisis |
0 |
0 |
0 |
0 |
0 |
1 |
8 |
125 |
| The financial crisis: Risks and challenges for the euro area |
0 |
0 |
0 |
0 |
0 |
0 |
10 |
53 |
| The geographic distribution of production activity in the UK |
1 |
1 |
1 |
261 |
2 |
4 |
20 |
1,528 |
| The impact of investment incentives: evidence from UK corporation tax returns |
0 |
0 |
7 |
184 |
1 |
4 |
42 |
510 |
| The taxation of discrete investment choices |
2 |
4 |
6 |
959 |
3 |
9 |
41 |
1,744 |
| Trends and Cycle Variations in the Cross-Sectional Distribution of Debt for U.K. Companies: Some Stylized Facts |
0 |
0 |
0 |
1 |
0 |
1 |
7 |
680 |
| What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition? |
0 |
1 |
9 |
139 |
1 |
5 |
32 |
283 |
| What do we know about corporate tax competition? |
0 |
0 |
1 |
227 |
1 |
5 |
32 |
645 |
| Who Will Pay Amount A? |
0 |
0 |
2 |
14 |
0 |
0 |
9 |
41 |
| Total Working Papers |
8 |
32 |
116 |
17,210 |
36 |
191 |
1,729 |
62,681 |
| 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 |
1 |
4 |
21 |
633 |
| An applied analysis of ACE and CBIT reforms in the EU |
0 |
0 |
0 |
188 |
0 |
2 |
16 |
625 |
| Are We Heading towards a Corporate Tax System Fit for the 21-super-st Century? |
0 |
0 |
1 |
47 |
0 |
0 |
9 |
138 |
| Are We Heading towards a Corporate Tax System Fit for the 21st Century? |
0 |
0 |
1 |
33 |
0 |
1 |
11 |
86 |
| Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
13 |
0 |
0 |
7 |
113 |
| Authors: The Members of the European Economic Advisory Group at CESifo 2007 |
0 |
0 |
0 |
2 |
1 |
1 |
9 |
60 |
| Authors: The Members of the European Economic Advisory Group at CESifo 2008 |
0 |
0 |
0 |
0 |
1 |
1 |
9 |
318 |
| Authors: The members of the European Economic Advisory Group at CESifo 2009 |
0 |
0 |
0 |
6 |
1 |
1 |
7 |
94 |
| Authors: The members of the European Economic Advisory Group at CESifo 2010 |
0 |
0 |
0 |
11 |
1 |
2 |
17 |
101 |
| Budgetary arithmetic and the 1983 Budget |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
56 |
| Business taxation in a globalized world |
0 |
0 |
0 |
71 |
0 |
1 |
5 |
160 |
| Can Taxes Tame the Banks? Evidence from the European Bank Levies |
0 |
0 |
1 |
43 |
1 |
3 |
18 |
139 |
| Capital allowances and the impact of corporation tax on investment in the UK |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
810 |
| Cash-Flow Taxes in an International Setting |
0 |
0 |
0 |
23 |
2 |
4 |
25 |
109 |
| Changes in the taxation of North Sea oil |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
53 |
| Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
26 |
0 |
0 |
8 |
148 |
| Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
19 |
1 |
1 |
9 |
157 |
| Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
48 |
0 |
0 |
7 |
227 |
| Chapter 1: The European Economy: Macroeconomic outlook |
0 |
0 |
0 |
42 |
1 |
2 |
10 |
185 |
| Chapter 1: The Macroeconomic Outlook |
0 |
0 |
0 |
45 |
1 |
1 |
13 |
167 |
| Chapter 2: A New Crisis Mechanism for the Euro Area |
0 |
0 |
0 |
199 |
3 |
4 |
19 |
469 |
| Chapter 2: A trust-driven financial crisis |
0 |
0 |
0 |
85 |
0 |
1 |
8 |
254 |
| Chapter 2: How much real dollar depreciation is needed to correct global imbalances? |
0 |
0 |
0 |
68 |
0 |
0 |
5 |
213 |
| Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy |
0 |
0 |
0 |
32 |
2 |
2 |
13 |
170 |
| Chapter 2: The Financial Crisis |
0 |
0 |
0 |
113 |
1 |
1 |
7 |
322 |
| Chapter 3: From Fiscal Rescue to Global Debt |
0 |
0 |
0 |
61 |
0 |
2 |
14 |
222 |
| Chapter 3: Greece |
0 |
0 |
0 |
68 |
0 |
0 |
11 |
208 |
| Chapter 3: Private Equity |
0 |
0 |
0 |
69 |
1 |
1 |
12 |
219 |
| Chapter 3: The effect of globalisation on Western European jobs: curse or blessing? |
0 |
0 |
0 |
118 |
0 |
1 |
15 |
585 |
| Chapter 3: The new EU members |
0 |
0 |
0 |
8 |
1 |
1 |
8 |
77 |
| Chapter 4: France |
0 |
0 |
0 |
14 |
0 |
0 |
10 |
100 |
| Chapter 4: Industrial policy |
0 |
0 |
0 |
91 |
0 |
1 |
15 |
270 |
| Chapter 4: Scandinavia today: An economic miracle? |
0 |
0 |
0 |
96 |
1 |
2 |
13 |
475 |
| Chapter 4: Spain |
0 |
0 |
0 |
33 |
0 |
0 |
12 |
105 |
| Chapter 4: US adjustment needs |
0 |
0 |
0 |
23 |
1 |
2 |
10 |
108 |
| Chapter 5: Global warming: The neglected supply side |
0 |
0 |
0 |
24 |
0 |
1 |
12 |
122 |
| Chapter 5: Implications of the crisis for the euro area |
0 |
0 |
0 |
97 |
2 |
2 |
13 |
215 |
| Chapter 5: Tax competition |
0 |
0 |
0 |
34 |
1 |
1 |
10 |
113 |
| Chapter 5: Taxation and Regulation of the Financial Sector |
0 |
0 |
0 |
114 |
1 |
1 |
6 |
327 |
| Chapter 6: Economic nationalism |
0 |
0 |
0 |
84 |
0 |
1 |
16 |
319 |
| Company dividends and taxes in the UK |
0 |
1 |
1 |
118 |
0 |
1 |
11 |
1,958 |
| Corporate income tax coordination in the European Union |
0 |
0 |
1 |
2 |
0 |
0 |
5 |
9 |
| Corporate income tax reforms and international tax competition |
0 |
7 |
27 |
1,354 |
5 |
21 |
76 |
2,728 |
| Corporate tax harmonization in the EU |
0 |
0 |
2 |
10 |
0 |
3 |
16 |
39 |
| Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns |
0 |
1 |
6 |
89 |
1 |
4 |
32 |
356 |
| Corporation tax asymmetries and investment: Evidence from U.K. panel data |
0 |
0 |
1 |
167 |
0 |
0 |
12 |
383 |
| Corporation tax: the effect of the 1984 reforms in the incentive to invest |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
141 |
| Debating Proposed Reforms of the Taxation of Corporate Income in the European Union |
0 |
0 |
0 |
92 |
0 |
0 |
9 |
264 |
| Discretionary fiscal responses to the COVID-19 pandemic |
0 |
0 |
0 |
30 |
0 |
1 |
9 |
106 |
| Do countries compete over corporate tax rates? |
1 |
6 |
22 |
1,029 |
4 |
24 |
85 |
2,636 |
| EEAG Report on the European Economy 2007 |
0 |
0 |
0 |
11 |
2 |
2 |
13 |
73 |
| EEAG Report on the European Economy 2008 |
0 |
0 |
1 |
37 |
2 |
2 |
16 |
177 |
| EEAG Report on the European Economy 2009 |
0 |
0 |
0 |
47 |
2 |
3 |
20 |
157 |
| EEAG Report on the European Economy 2010 |
0 |
0 |
0 |
92 |
0 |
2 |
10 |
256 |
| EEAG Report on the European Economy 2011 |
0 |
0 |
0 |
5 |
0 |
0 |
10 |
49 |
| Economic analysis and company accounts |
0 |
0 |
0 |
186 |
0 |
1 |
7 |
768 |
| Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion? |
0 |
0 |
2 |
5 |
1 |
4 |
21 |
36 |
| European tax harmonisation and production efficiency |
0 |
0 |
1 |
227 |
0 |
0 |
7 |
611 |
| Evaluating Tax Policy for Location Decisions |
1 |
2 |
13 |
634 |
1 |
20 |
90 |
1,472 |
| Financial volatility, the stock market crash and corporate investment |
0 |
0 |
0 |
0 |
1 |
2 |
8 |
558 |
| Firm location decisions, regional grants and agglomeration externalities |
0 |
0 |
3 |
510 |
0 |
4 |
19 |
1,260 |
| Foreword |
0 |
0 |
0 |
3 |
0 |
0 |
7 |
53 |
| Foreword |
0 |
0 |
0 |
5 |
0 |
0 |
8 |
98 |
| Foreword |
0 |
0 |
0 |
2 |
1 |
1 |
15 |
68 |
| Foreword |
0 |
0 |
0 |
7 |
0 |
1 |
7 |
68 |
| Foreword |
0 |
0 |
0 |
5 |
0 |
0 |
12 |
71 |
| Generalised R-based and S-based taxes under uncertainty |
0 |
0 |
1 |
104 |
2 |
3 |
13 |
277 |
| Harmonising corporate taxes in Europe |
0 |
0 |
0 |
0 |
1 |
1 |
4 |
1,042 |
| Horizontal and vertical indirect tax competition: Theory and some evidence from the USA |
0 |
0 |
2 |
327 |
1 |
1 |
20 |
896 |
| How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS* |
0 |
0 |
0 |
3 |
1 |
2 |
10 |
28 |
| How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
18 |
0 |
1 |
9 |
67 |
| Inflation non-neutralities in the UK corporation tax |
0 |
0 |
0 |
0 |
1 |
1 |
6 |
132 |
| International Tax Competition and Coordination with A Global Minimum Tax |
0 |
1 |
12 |
74 |
3 |
13 |
62 |
178 |
| International Tax Planning under the Destination-Based Cash Flow Tax |
0 |
0 |
1 |
95 |
0 |
0 |
23 |
269 |
| Intertemporal consumption, durables and liquidity constraints: A cohort analysis |
0 |
0 |
1 |
242 |
1 |
1 |
15 |
642 |
| Investment and Financial Restraints: Theory and Evidence |
0 |
0 |
0 |
133 |
0 |
0 |
3 |
429 |
| Investment and Tobin's Q: Evidence from company panel data |
0 |
0 |
2 |
1,163 |
2 |
3 |
23 |
2,300 |
| Investment, Saving, and Taxation in an Open Economy |
0 |
0 |
0 |
0 |
1 |
1 |
11 |
495 |
| Is the Corporation Tax an Effective Automatic Stabilizer? |
0 |
0 |
1 |
51 |
0 |
0 |
9 |
201 |
| Issues in the Design of Taxes on Corporate Profit |
0 |
0 |
1 |
197 |
1 |
2 |
18 |
475 |
| Measuring tax incidence: an application to mortgage provision in the UK |
0 |
0 |
1 |
30 |
0 |
1 |
15 |
259 |
| On the design of a neutral business tax under uncertainty |
0 |
0 |
3 |
241 |
0 |
2 |
16 |
530 |
| On the growth of corporation tax revenues |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
183 |
| Productivity and financial sector policies: Evidence from South East Asia |
0 |
0 |
1 |
103 |
0 |
2 |
12 |
346 |
| Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment |
0 |
0 |
0 |
19 |
1 |
1 |
9 |
98 |
| Revised forecasting tables (25 February 2009) of Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
17 |
0 |
1 |
9 |
123 |
| Some Optimal Tax Rules for International Portfolio and Direct Investment |
0 |
0 |
0 |
0 |
0 |
2 |
9 |
308 |
| Summary |
0 |
0 |
0 |
7 |
0 |
1 |
6 |
107 |
| Summary |
0 |
0 |
0 |
11 |
0 |
2 |
7 |
99 |
| Summary |
0 |
0 |
0 |
5 |
0 |
0 |
8 |
75 |
| Summary |
0 |
0 |
0 |
12 |
0 |
0 |
7 |
112 |
| Summary |
0 |
0 |
0 |
4 |
0 |
1 |
5 |
80 |
| Symposium: the global minimum tax – introduction |
0 |
0 |
0 |
5 |
1 |
2 |
10 |
19 |
| Tax Asymmetries, the Cost of Capital and Investment: Some Evidence from United Kingdom Panel Data |
0 |
0 |
0 |
78 |
1 |
1 |
7 |
311 |
| Tax Reform to Promote Investment |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
444 |
| Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform |
0 |
0 |
3 |
16 |
0 |
5 |
23 |
57 |
| Taxation and the Cost of Capital: The UK Experience |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
248 |
| Taxation of outbound direct investment: economic principles and tax policy considerations |
0 |
0 |
0 |
63 |
0 |
0 |
7 |
210 |
| Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes |
0 |
0 |
0 |
132 |
0 |
1 |
6 |
896 |
| Taxes and the location of production: evidence from a panel of US multinationals |
0 |
6 |
28 |
985 |
5 |
16 |
103 |
2,093 |
| Taxes and the location of targets |
0 |
0 |
0 |
29 |
1 |
2 |
18 |
146 |
| Taxing Multinationals |
0 |
0 |
0 |
141 |
0 |
1 |
17 |
581 |
| The Chancellor's arithmetic |
0 |
0 |
0 |
0 |
1 |
3 |
8 |
94 |
| The Effects of EU Formula Apportionment on Corporate Tax Revenues |
0 |
0 |
0 |
118 |
0 |
1 |
12 |
334 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
2 |
138 |
3 |
5 |
66 |
497 |
| The Impact of Corporate Taxation on the Location of Capital: A Review |
1 |
1 |
3 |
392 |
2 |
4 |
24 |
750 |
| The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns |
2 |
4 |
8 |
76 |
2 |
10 |
36 |
231 |
| The Ruding Committee report: an economic assessment |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
1,790 |
| The arm's length principle and distortions to multinational firm organization |
0 |
1 |
2 |
176 |
0 |
1 |
17 |
632 |
| The direct incidence of corporate income tax on wages |
0 |
1 |
14 |
486 |
3 |
15 |
121 |
1,475 |
| The effect of monetary variability on welfare in a simple macroeconomic model |
0 |
0 |
0 |
18 |
0 |
0 |
8 |
95 |
| The geographic distribution of production activity in the UK |
0 |
2 |
2 |
314 |
0 |
2 |
18 |
938 |
| The harmonisation of corporate income taxes in Europe: the Ruding Committee Report |
0 |
0 |
0 |
0 |
1 |
2 |
8 |
375 |
| The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes |
1 |
1 |
2 |
314 |
1 |
2 |
12 |
853 |
| The pattern of revenue receipts from North Sea oil |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
98 |
| The taxation of foreign profits: A unified view |
0 |
0 |
1 |
65 |
1 |
2 |
15 |
252 |
| What Do We Know About Corporate Tax Competition? |
1 |
1 |
3 |
151 |
2 |
3 |
21 |
478 |
| Why has the UK corporation tax raised so much revenue? |
0 |
0 |
0 |
0 |
1 |
1 |
13 |
351 |
| Total Journal Articles |
7 |
35 |
177 |
13,268 |
85 |
266 |
1,896 |
47,666 |