| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| An Assessment of Global Formula Apportionment |
0 |
1 |
1 |
35 |
0 |
3 |
6 |
109 |
| Are Elasticities of Taxable Income Rising? |
0 |
0 |
1 |
32 |
2 |
2 |
3 |
82 |
| At A Cost: The Real Effects of Thin Capitalization Rules |
0 |
2 |
2 |
12 |
1 |
4 |
7 |
126 |
| At A Cost: the Real Effects of Transfer Pricing Regulations |
0 |
0 |
3 |
44 |
4 |
8 |
18 |
128 |
| Broadening the Gains from Generative AI: The Role of Fiscal Policies |
0 |
0 |
19 |
36 |
5 |
9 |
70 |
116 |
| Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
1 |
2 |
5 |
85 |
| Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
0 |
1 |
43 |
1 |
1 |
2 |
58 |
| Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
0 |
1 |
29 |
3 |
4 |
8 |
96 |
| Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence |
0 |
1 |
3 |
58 |
0 |
4 |
10 |
121 |
| Effectiveness of fiscal incentives for R&D: quasi-experimental evidence |
0 |
0 |
3 |
88 |
3 |
6 |
14 |
176 |
| Exploring Residual Profit Allocation |
0 |
0 |
2 |
59 |
0 |
1 |
4 |
275 |
| Home or Away? Profit Shifting with Territorial Taxation |
0 |
0 |
2 |
38 |
2 |
4 |
15 |
90 |
| Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century |
0 |
0 |
0 |
149 |
0 |
2 |
8 |
222 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
1 |
2 |
48 |
0 |
2 |
12 |
164 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
1 |
1 |
2 |
47 |
2 |
6 |
12 |
147 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
4 |
10 |
1 |
4 |
12 |
37 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
4 |
24 |
2 |
7 |
16 |
45 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
5 |
88 |
4 |
12 |
29 |
294 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
0 |
104 |
1 |
5 |
11 |
250 |
| International taxation and MNE investment: evidence from the UK change to territoriality |
0 |
0 |
0 |
32 |
4 |
5 |
6 |
168 |
| Measuring the burden of the corporate income tax under imperfect competition |
0 |
0 |
1 |
237 |
3 |
4 |
9 |
862 |
| Personal Income Tax Progressivity: Trends and Implications |
0 |
0 |
1 |
60 |
1 |
4 |
7 |
122 |
| Shaping Services Trade: The Heterogenous Effects of Withholding Taxes |
4 |
4 |
4 |
4 |
8 |
8 |
8 |
8 |
| Small Firm Growth and the VAT Threshold Evidence for the UK |
0 |
2 |
5 |
11 |
1 |
3 |
10 |
23 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
0 |
22 |
2 |
3 |
10 |
34 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
1 |
1 |
2 |
29 |
1 |
2 |
4 |
31 |
| Stimulating investment through incorporation |
0 |
0 |
0 |
59 |
0 |
4 |
9 |
198 |
| Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note |
0 |
0 |
0 |
21 |
1 |
1 |
1 |
87 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
0 |
223 |
1 |
1 |
6 |
783 |
| The Impact of Profit Shifting on Economic Activity and Tax Competition |
0 |
2 |
6 |
63 |
3 |
9 |
18 |
141 |
| VAT Notches |
0 |
1 |
3 |
52 |
1 |
3 |
9 |
175 |
| VAT Notches |
0 |
0 |
0 |
48 |
1 |
4 |
7 |
147 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
1 |
19 |
2 |
4 |
7 |
101 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
0 |
30 |
1 |
3 |
12 |
84 |
| VAT notches |
0 |
0 |
0 |
59 |
1 |
2 |
3 |
129 |
| Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
22 |
3 |
5 |
5 |
43 |
| Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
3 |
103 |
1 |
2 |
13 |
276 |
| Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
1 |
12 |
0 |
0 |
2 |
32 |
| Total Working Papers |
6 |
18 |
82 |
2,072 |
67 |
153 |
408 |
6,065 |