| 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 |
1 |
1 |
58 |
| A note on the taxation of capital income and economic rents |
0 |
1 |
1 |
14 |
1 |
2 |
4 |
575 |
| A trust-driven financial crisis. Implications for the future of financial markets |
0 |
0 |
0 |
0 |
2 |
6 |
22 |
337 |
| Agglomeration, regional grants and firm location |
0 |
0 |
0 |
470 |
3 |
3 |
5 |
978 |
| Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
1 |
10 |
0 |
1 |
4 |
100 |
| Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
0 |
119 |
1 |
2 |
5 |
369 |
| Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms |
0 |
0 |
1 |
288 |
6 |
9 |
13 |
869 |
| 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 |
0 |
3 |
132 |
0 |
0 |
10 |
314 |
| Can taxes tame the banks? Evidence from European bank levies |
0 |
0 |
0 |
106 |
2 |
3 |
4 |
461 |
| Can taxes tame the banks? Evidence from European bank levies |
0 |
0 |
0 |
105 |
2 |
4 |
10 |
356 |
| Capital Account Liberalization and Corporate Taxes |
0 |
0 |
0 |
34 |
0 |
0 |
3 |
198 |
| Cash Flow Taxes in an Open Economy |
0 |
0 |
5 |
248 |
1 |
2 |
9 |
666 |
| Consumption and Cash-Flow Taxes in an International Setting |
0 |
0 |
0 |
75 |
3 |
3 |
4 |
184 |
| Consumption and Cash-Flow Taxes in an International Setting |
0 |
0 |
0 |
32 |
1 |
3 |
4 |
146 |
| Consumption and cash-flow taxes in an International setting |
0 |
0 |
0 |
1 |
3 |
5 |
7 |
52 |
| Consumption and cash-flow taxes in an international setting |
0 |
0 |
0 |
43 |
3 |
5 |
7 |
207 |
| Corporate Tax Incentives and Capital Structure: Empirical Evidence from UK Tax Returns |
0 |
1 |
2 |
92 |
0 |
3 |
7 |
199 |
| Corporate tax harmonization in the EU |
0 |
0 |
1 |
134 |
1 |
1 |
2 |
257 |
| Corporate tax harmonization in the EU |
0 |
0 |
0 |
465 |
1 |
2 |
8 |
1,409 |
| Corporate tax incentives and capital structure: empirical evidence from UK tax returns |
0 |
0 |
3 |
250 |
3 |
5 |
18 |
724 |
| Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data |
0 |
0 |
0 |
0 |
2 |
2 |
2 |
2 |
| Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data |
0 |
0 |
1 |
30 |
2 |
5 |
8 |
388 |
| DO COUNTRIES COMPETE OVER CORPORATE TAX RATES? |
0 |
0 |
1 |
543 |
0 |
2 |
14 |
1,702 |
| Designing and Implementing a Destination-Based Corporate Tax |
1 |
1 |
1 |
94 |
5 |
14 |
17 |
234 |
| Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues |
0 |
0 |
2 |
513 |
5 |
8 |
16 |
1,096 |
| Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms |
0 |
0 |
0 |
135 |
0 |
4 |
4 |
529 |
| Do Countries Compete over Corporate Tax Rates? |
0 |
0 |
0 |
870 |
1 |
6 |
9 |
2,847 |
| Do Countries Compete over Corporate Tax Rates? |
0 |
0 |
0 |
25 |
2 |
3 |
7 |
181 |
| Evaluating Neutrality Properties of Corporate Tax Reforms |
0 |
1 |
3 |
221 |
3 |
7 |
13 |
421 |
| Evaluating Tax Policy for Location Decisions |
0 |
0 |
0 |
667 |
5 |
12 |
23 |
1,357 |
| France |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
26 |
| From fiscal rescue to global debt |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
36 |
| Generalised R-based and S-based taxes under uncertainty |
0 |
1 |
1 |
56 |
1 |
3 |
5 |
563 |
| Global warming: The neglected supply side |
0 |
0 |
0 |
0 |
3 |
3 |
3 |
32 |
| Greece |
0 |
0 |
0 |
0 |
2 |
2 |
4 |
70 |
| HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION: THEORY AND SOME EVIDENCE FROM THE USA |
0 |
1 |
1 |
293 |
4 |
5 |
6 |
910 |
| Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA |
0 |
0 |
0 |
163 |
2 |
4 |
5 |
568 |
| Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA |
0 |
1 |
1 |
4 |
1 |
2 |
5 |
59 |
| How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
32 |
1 |
2 |
3 |
122 |
| How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
11 |
2 |
3 |
4 |
74 |
| How has the UK corporation tax raised so much revenue? |
0 |
0 |
0 |
215 |
4 |
9 |
11 |
845 |
| How much real dollar depreciation is needed to correct global imbalances? |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
39 |
| How would EU corporate tax reform affect US investment in Europe? |
0 |
0 |
0 |
57 |
0 |
3 |
4 |
216 |
| Implications of the crisis for US adjustment needs |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
24 |
| Increased efficiency through consolidation and formula apportionment in the European Union? |
0 |
1 |
1 |
227 |
0 |
1 |
2 |
746 |
| Industrial policy |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
93 |
| Intertemporal consumption, durables and liquidity constraints: a cohort analysis |
0 |
0 |
0 |
11 |
2 |
3 |
3 |
387 |
| Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data |
0 |
0 |
1 |
642 |
1 |
3 |
4 |
2,538 |
| Issues in the Design of Taxes on Corporate Profit |
0 |
0 |
0 |
110 |
0 |
2 |
3 |
246 |
| Issues in the Taxation of Income from Foreign Portfolio and Direct Investment |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
468 |
| Macroeconomic outlook |
0 |
0 |
0 |
0 |
2 |
2 |
3 |
67 |
| 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 |
1 |
1 |
139 |
1 |
5 |
9 |
385 |
| Measuring Taxes on Income from Capital: Evidence from the UK |
0 |
0 |
0 |
74 |
0 |
2 |
3 |
243 |
| Measuring taxes on income from capital |
0 |
0 |
0 |
334 |
4 |
6 |
6 |
781 |
| Measuring taxes on income from capital: evidence from the UK |
0 |
0 |
0 |
137 |
0 |
1 |
1 |
395 |
| On the design of a neutral business tax under uncertainty |
0 |
0 |
2 |
23 |
1 |
2 |
4 |
284 |
| Private equity |
0 |
0 |
0 |
0 |
4 |
6 |
13 |
235 |
| Productivity and Financial Sector Policies: Evidence from South East Asia |
0 |
0 |
0 |
3 |
1 |
1 |
1 |
568 |
| Spain |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
82 |
| Stimulating investment through incorporation |
2 |
2 |
2 |
61 |
5 |
8 |
14 |
203 |
| Tax Policy, Investment and Profit Shifting |
0 |
0 |
9 |
22 |
3 |
10 |
27 |
37 |
| Tax Policy, Investment and Profit Shifting |
0 |
1 |
12 |
24 |
4 |
12 |
34 |
51 |
| Taxation and regulation of the financial sector |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
65 |
| Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations |
0 |
0 |
0 |
230 |
3 |
7 |
8 |
753 |
| Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation |
0 |
0 |
0 |
2 |
4 |
5 |
5 |
363 |
| Taxes and the Location of Targets |
0 |
0 |
1 |
3 |
3 |
3 |
8 |
59 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
72 |
0 |
0 |
2 |
271 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
24 |
0 |
3 |
5 |
134 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
44 |
0 |
1 |
5 |
118 |
| Taxes and the Location of Targets |
0 |
0 |
0 |
18 |
0 |
1 |
5 |
61 |
| Taxes and the location of production: evidence from a panel of US multinationals |
2 |
2 |
5 |
43 |
6 |
7 |
14 |
1,481 |
| Taxes in the EU New Member States and the Location of Capital and Profit |
0 |
0 |
3 |
191 |
0 |
1 |
8 |
386 |
| Taxing Corporate Income |
0 |
0 |
1 |
123 |
5 |
9 |
14 |
409 |
| Taxing Corporate Income |
0 |
0 |
0 |
180 |
1 |
4 |
7 |
537 |
| Taxing Multinationals |
0 |
0 |
0 |
341 |
0 |
3 |
3 |
1,036 |
| Taxing Risky Investment |
0 |
0 |
0 |
152 |
3 |
4 |
6 |
417 |
| Taxing Risky Investment |
0 |
0 |
0 |
123 |
0 |
2 |
4 |
313 |
| Taxing corporate income |
0 |
0 |
0 |
329 |
4 |
5 |
9 |
792 |
| The Corporate Income Tax: international trends and options for fundamental reform |
2 |
3 |
4 |
220 |
3 |
10 |
19 |
717 |
| The Direct Incidence of Corporate Income Tax on Wages |
0 |
0 |
1 |
141 |
2 |
2 |
9 |
560 |
| The Direct Incidence of Corporate Income Tax on Wages |
0 |
0 |
1 |
566 |
8 |
10 |
16 |
2,825 |
| The Direct Incidence of Corporate Income Tax on Wages |
0 |
0 |
4 |
174 |
2 |
6 |
15 |
479 |
| The Distorting Arm's Length Principle |
0 |
0 |
0 |
62 |
1 |
3 |
5 |
298 |
| The Distorting Arm's Length Principle |
0 |
0 |
3 |
93 |
1 |
3 |
8 |
384 |
| The Distorting Arm’s Length Principle |
0 |
0 |
0 |
238 |
5 |
7 |
11 |
840 |
| The EEAG Report on the European Economy 2007 |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
64 |
| The EEAG Report on the European Economy 2008 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
65 |
| The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform |
0 |
0 |
0 |
71 |
2 |
4 |
7 |
174 |
| The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform |
0 |
0 |
0 |
124 |
2 |
3 |
6 |
402 |
| The Effects of EU Formula Apportionment on Corporate Tax Revenues |
0 |
0 |
1 |
445 |
2 |
7 |
11 |
1,097 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
0 |
223 |
0 |
1 |
6 |
783 |
| The European economy |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
88 |
| The European economy: Macroeconomic outlook and policy |
0 |
0 |
0 |
0 |
1 |
2 |
4 |
37 |
| The European economy: Macroeconomic outlook and policy |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
44 |
| The Geographic Distribution of Production Activity in the UK |
0 |
0 |
0 |
393 |
2 |
2 |
5 |
978 |
| The Geographical Distribution of Production Activity in the UK |
0 |
0 |
0 |
212 |
2 |
6 |
8 |
827 |
| 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 |
7 |
1 |
2 |
7 |
16 |
| The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence |
0 |
1 |
6 |
1,764 |
8 |
16 |
40 |
5,933 |
| The Incidence of Mortgage Interest Tax Relief |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
706 |
| The Taxation of Discrete Investment Choices |
0 |
0 |
0 |
3 |
2 |
8 |
16 |
534 |
| The Taxation of Foreign Profits: A Unified View |
0 |
0 |
0 |
23 |
1 |
3 |
4 |
116 |
| The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
107 |
1 |
3 |
3 |
237 |
| The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
30 |
1 |
2 |
3 |
66 |
| The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
32 |
1 |
2 |
4 |
154 |
| The effects of globalisation on Western European jobs: Curse or blessing? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
70 |
| The financial crisis |
0 |
0 |
0 |
0 |
2 |
3 |
3 |
120 |
| The financial crisis: Risks and challenges for the euro area |
0 |
0 |
0 |
0 |
2 |
4 |
5 |
47 |
| The geographic distribution of production activity in the UK |
0 |
0 |
0 |
260 |
3 |
5 |
7 |
1,515 |
| The impact of investment incentives: evidence from UK corporation tax returns |
0 |
0 |
7 |
180 |
6 |
16 |
32 |
490 |
| The taxation of discrete investment choices |
0 |
0 |
2 |
953 |
6 |
10 |
27 |
1,719 |
| Trends and Cycle Variations in the Cross-Sectional Distribution of Debt for U.K. Companies: Some Stylized Facts |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
673 |
| What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition? |
0 |
1 |
6 |
133 |
4 |
7 |
20 |
262 |
| What do we know about corporate tax competition? |
0 |
0 |
1 |
226 |
6 |
8 |
12 |
621 |
| Who Will Pay Amount A? |
0 |
1 |
2 |
14 |
0 |
2 |
5 |
35 |
| Total Working Papers |
7 |
20 |
106 |
17,133 |
216 |
444 |
879 |
61,498 |
| 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 |
2 |
6 |
20 |
623 |
| An applied analysis of ACE and CBIT reforms in the EU |
0 |
0 |
0 |
188 |
0 |
3 |
9 |
616 |
| Are We Heading towards a Corporate Tax System Fit for the 21-super-st Century? |
0 |
0 |
0 |
46 |
0 |
0 |
4 |
131 |
| Are We Heading towards a Corporate Tax System Fit for the 21st Century? |
0 |
0 |
1 |
32 |
0 |
1 |
8 |
78 |
| Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
13 |
1 |
2 |
3 |
108 |
| Authors: The Members of the European Economic Advisory Group at CESifo 2007 |
0 |
0 |
0 |
2 |
1 |
3 |
4 |
54 |
| Authors: The Members of the European Economic Advisory Group at CESifo 2008 |
0 |
0 |
0 |
0 |
0 |
3 |
5 |
312 |
| Authors: The members of the European Economic Advisory Group at CESifo 2009 |
0 |
0 |
0 |
6 |
0 |
1 |
1 |
88 |
| Authors: The members of the European Economic Advisory Group at CESifo 2010 |
0 |
0 |
0 |
11 |
4 |
7 |
9 |
92 |
| Budgetary arithmetic and the 1983 Budget |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
52 |
| Business taxation in a globalized world |
0 |
0 |
0 |
71 |
1 |
3 |
4 |
158 |
| Can Taxes Tame the Banks? Evidence from the European Bank Levies |
0 |
0 |
3 |
43 |
3 |
7 |
17 |
130 |
| Capital allowances and the impact of corporation tax on investment in the UK |
0 |
0 |
0 |
0 |
2 |
4 |
5 |
808 |
| Cash-Flow Taxes in an International Setting |
0 |
0 |
0 |
23 |
3 |
6 |
11 |
92 |
| Changes in the taxation of North Sea oil |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
47 |
| Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
26 |
2 |
3 |
4 |
144 |
| Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
19 |
0 |
2 |
4 |
151 |
| Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
48 |
1 |
2 |
3 |
222 |
| Chapter 1: The European Economy: Macroeconomic outlook |
0 |
0 |
0 |
42 |
1 |
2 |
3 |
177 |
| Chapter 1: The Macroeconomic Outlook |
0 |
0 |
0 |
45 |
1 |
1 |
1 |
155 |
| Chapter 2: A New Crisis Mechanism for the Euro Area |
0 |
0 |
0 |
199 |
1 |
2 |
3 |
453 |
| Chapter 2: A trust-driven financial crisis |
0 |
0 |
0 |
85 |
3 |
4 |
4 |
250 |
| Chapter 2: How much real dollar depreciation is needed to correct global imbalances? |
0 |
0 |
0 |
68 |
0 |
0 |
2 |
208 |
| Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy |
0 |
0 |
0 |
32 |
1 |
4 |
5 |
161 |
| Chapter 2: The Financial Crisis |
0 |
0 |
0 |
113 |
1 |
1 |
1 |
316 |
| Chapter 3: From Fiscal Rescue to Global Debt |
0 |
0 |
0 |
61 |
1 |
3 |
6 |
211 |
| Chapter 3: Greece |
0 |
0 |
0 |
68 |
1 |
2 |
3 |
199 |
| Chapter 3: Private Equity |
0 |
0 |
0 |
69 |
1 |
3 |
3 |
210 |
| Chapter 3: The effect of globalisation on Western European jobs: curse or blessing? |
0 |
0 |
0 |
118 |
1 |
3 |
4 |
574 |
| Chapter 3: The new EU members |
0 |
0 |
0 |
8 |
1 |
1 |
1 |
70 |
| Chapter 4: France |
0 |
0 |
0 |
14 |
2 |
4 |
5 |
94 |
| Chapter 4: Industrial policy |
0 |
0 |
1 |
91 |
2 |
5 |
7 |
261 |
| Chapter 4: Scandinavia today: An economic miracle? |
0 |
0 |
0 |
96 |
3 |
4 |
6 |
467 |
| Chapter 4: Spain |
0 |
0 |
0 |
33 |
1 |
1 |
2 |
95 |
| Chapter 4: US adjustment needs |
0 |
0 |
1 |
23 |
0 |
0 |
1 |
98 |
| Chapter 5: Global warming: The neglected supply side |
0 |
0 |
0 |
24 |
1 |
3 |
6 |
115 |
| Chapter 5: Implications of the crisis for the euro area |
0 |
0 |
0 |
97 |
3 |
3 |
4 |
206 |
| Chapter 5: Tax competition |
0 |
0 |
0 |
34 |
2 |
3 |
3 |
106 |
| Chapter 5: Taxation and Regulation of the Financial Sector |
0 |
0 |
0 |
114 |
0 |
0 |
1 |
321 |
| Chapter 6: Economic nationalism |
0 |
0 |
1 |
84 |
2 |
4 |
7 |
308 |
| Company dividends and taxes in the UK |
0 |
0 |
1 |
117 |
1 |
5 |
8 |
1,952 |
| Corporate income tax coordination in the European Union |
0 |
1 |
2 |
2 |
1 |
3 |
8 |
8 |
| Corporate income tax reforms and international tax competition |
3 |
7 |
21 |
1,337 |
6 |
18 |
49 |
2,677 |
| Corporate tax harmonization in the EU |
1 |
2 |
3 |
10 |
2 |
4 |
8 |
29 |
| Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns |
1 |
3 |
9 |
86 |
3 |
15 |
35 |
342 |
| Corporation tax asymmetries and investment: Evidence from U.K. panel data |
0 |
0 |
1 |
167 |
3 |
4 |
6 |
376 |
| 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 |
1 |
92 |
1 |
6 |
11 |
262 |
| Discretionary fiscal responses to the COVID-19 pandemic |
0 |
0 |
0 |
30 |
1 |
3 |
5 |
100 |
| Do countries compete over corporate tax rates? |
1 |
3 |
23 |
1,013 |
9 |
16 |
66 |
2,572 |
| EEAG Report on the European Economy 2007 |
0 |
0 |
0 |
11 |
2 |
2 |
3 |
63 |
| EEAG Report on the European Economy 2008 |
0 |
1 |
1 |
37 |
0 |
6 |
7 |
167 |
| EEAG Report on the European Economy 2009 |
0 |
0 |
0 |
47 |
2 |
5 |
5 |
142 |
| EEAG Report on the European Economy 2010 |
0 |
0 |
0 |
92 |
2 |
3 |
5 |
249 |
| EEAG Report on the European Economy 2011 |
0 |
0 |
0 |
5 |
1 |
3 |
3 |
42 |
| Economic analysis and company accounts |
0 |
0 |
1 |
186 |
1 |
1 |
2 |
762 |
| Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion? |
0 |
1 |
3 |
5 |
3 |
5 |
11 |
21 |
| European tax harmonisation and production efficiency |
0 |
0 |
2 |
227 |
0 |
3 |
5 |
608 |
| Evaluating Tax Policy for Location Decisions |
2 |
5 |
13 |
627 |
12 |
33 |
62 |
1,421 |
| Financial volatility, the stock market crash and corporate investment |
0 |
0 |
0 |
0 |
1 |
2 |
5 |
552 |
| Firm location decisions, regional grants and agglomeration externalities |
0 |
1 |
9 |
510 |
2 |
3 |
15 |
1,248 |
| Foreword |
0 |
0 |
0 |
5 |
1 |
3 |
3 |
93 |
| Foreword |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
61 |
| Foreword |
0 |
0 |
0 |
2 |
4 |
6 |
8 |
60 |
| Foreword |
0 |
0 |
0 |
3 |
0 |
2 |
3 |
49 |
| Foreword |
0 |
0 |
0 |
5 |
0 |
5 |
9 |
65 |
| Generalised R-based and S-based taxes under uncertainty |
0 |
0 |
2 |
104 |
0 |
2 |
10 |
268 |
| Harmonising corporate taxes in Europe |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
1,039 |
| Horizontal and vertical indirect tax competition: Theory and some evidence from the USA |
0 |
0 |
2 |
326 |
5 |
8 |
16 |
886 |
| How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS* |
0 |
0 |
1 |
3 |
2 |
3 |
6 |
21 |
| How Would EU Corporate Tax Reform Affect US Investment in Europe? |
0 |
0 |
0 |
18 |
1 |
2 |
4 |
61 |
| Inflation non-neutralities in the UK corporation tax |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
128 |
| International Tax Competition and Coordination with A Global Minimum Tax |
0 |
2 |
14 |
66 |
3 |
15 |
45 |
138 |
| International Tax Planning under the Destination-Based Cash Flow Tax |
1 |
1 |
3 |
95 |
2 |
5 |
11 |
251 |
| Intertemporal consumption, durables and liquidity constraints: A cohort analysis |
0 |
0 |
3 |
242 |
1 |
4 |
11 |
634 |
| Investment and Financial Restraints: Theory and Evidence |
0 |
0 |
0 |
133 |
1 |
1 |
2 |
427 |
| Investment and Tobin's Q: Evidence from company panel data |
1 |
2 |
5 |
1,163 |
2 |
8 |
15 |
2,287 |
| Investment, Saving, and Taxation in an Open Economy |
0 |
0 |
0 |
0 |
2 |
3 |
5 |
487 |
| Is the Corporation Tax an Effective Automatic Stabilizer? |
0 |
0 |
0 |
50 |
0 |
3 |
6 |
196 |
| Issues in the Design of Taxes on Corporate Profit |
0 |
0 |
2 |
197 |
3 |
6 |
13 |
464 |
| Measuring tax incidence: an application to mortgage provision in the UK |
0 |
1 |
1 |
30 |
2 |
4 |
5 |
248 |
| On the design of a neutral business tax under uncertainty |
0 |
1 |
6 |
241 |
0 |
3 |
16 |
522 |
| On the growth of corporation tax revenues |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
182 |
| Productivity and financial sector policies: Evidence from South East Asia |
0 |
1 |
1 |
103 |
2 |
3 |
5 |
338 |
| Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment |
0 |
0 |
0 |
19 |
2 |
4 |
4 |
93 |
| Revised forecasting tables (25 February 2009) of Chapter 1: The European Economy: Macroeconomic Outlook and Policy |
0 |
0 |
0 |
17 |
0 |
0 |
3 |
115 |
| Some Optimal Tax Rules for International Portfolio and Direct Investment |
0 |
0 |
0 |
0 |
2 |
2 |
3 |
301 |
| Summary |
0 |
0 |
0 |
4 |
0 |
1 |
4 |
78 |
| Summary |
0 |
0 |
0 |
11 |
1 |
1 |
2 |
93 |
| Summary |
0 |
0 |
0 |
5 |
2 |
4 |
4 |
71 |
| Summary |
0 |
0 |
0 |
7 |
2 |
3 |
3 |
104 |
| Summary |
0 |
0 |
0 |
12 |
1 |
1 |
1 |
106 |
| Symposium: the global minimum tax – introduction |
0 |
0 |
0 |
5 |
0 |
2 |
3 |
11 |
| Tax Asymmetries, the Cost of Capital and Investment: Some Evidence from United Kingdom Panel Data |
0 |
0 |
0 |
78 |
3 |
4 |
7 |
308 |
| Tax Reform to Promote Investment |
0 |
0 |
0 |
0 |
0 |
2 |
4 |
439 |
| Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform |
0 |
2 |
5 |
16 |
3 |
8 |
14 |
43 |
| Taxation and the Cost of Capital: The UK Experience |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
245 |
| Taxation of outbound direct investment: economic principles and tax policy considerations |
0 |
0 |
0 |
63 |
0 |
0 |
3 |
204 |
| Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes |
0 |
0 |
1 |
132 |
0 |
0 |
1 |
890 |
| Taxes and the location of production: evidence from a panel of US multinationals |
4 |
7 |
31 |
967 |
15 |
35 |
122 |
2,034 |
| Taxes and the location of targets |
0 |
0 |
2 |
29 |
0 |
4 |
14 |
133 |
| Taxing Multinationals |
0 |
0 |
0 |
141 |
2 |
4 |
5 |
568 |
| The Chancellor's arithmetic |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
87 |
| The Effects of EU Formula Apportionment on Corporate Tax Revenues |
0 |
0 |
0 |
118 |
1 |
1 |
3 |
323 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
2 |
137 |
11 |
38 |
52 |
473 |
| The Impact of Corporate Taxation on the Location of Capital: A Review |
0 |
0 |
4 |
390 |
1 |
3 |
14 |
732 |
| The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns |
0 |
2 |
7 |
70 |
2 |
9 |
20 |
205 |
| The Ruding Committee report: an economic assessment |
0 |
0 |
0 |
0 |
2 |
2 |
4 |
1,788 |
| The arm's length principle and distortions to multinational firm organization |
0 |
1 |
1 |
175 |
1 |
5 |
13 |
621 |
| The direct incidence of corporate income tax on wages |
1 |
5 |
20 |
480 |
21 |
67 |
113 |
1,433 |
| The effect of monetary variability on welfare in a simple macroeconomic model |
0 |
0 |
0 |
18 |
1 |
3 |
6 |
91 |
| The geographic distribution of production activity in the UK |
0 |
0 |
4 |
312 |
1 |
5 |
10 |
925 |
| The harmonisation of corporate income taxes in Europe: the Ruding Committee Report |
0 |
0 |
0 |
0 |
2 |
4 |
4 |
371 |
| The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes |
0 |
1 |
1 |
313 |
0 |
2 |
5 |
844 |
| 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 |
1 |
1 |
65 |
2 |
3 |
5 |
241 |
| What Do We Know About Corporate Tax Competition? |
1 |
1 |
5 |
149 |
3 |
4 |
20 |
465 |
| Why has the UK corporation tax raised so much revenue? |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
339 |
| Total Journal Articles |
16 |
52 |
221 |
13,173 |
216 |
560 |
1,182 |
46,466 |