| 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 |
0 |
1 |
35 |
0 |
0 |
11 |
117 |
| Are Elasticities of Taxable Income Rising? |
0 |
0 |
0 |
32 |
0 |
0 |
16 |
96 |
| At A Cost: The Real Effects of Thin Capitalization Rules |
0 |
0 |
2 |
12 |
0 |
1 |
17 |
139 |
| At A Cost: the Real Effects of Transfer Pricing Regulations |
0 |
0 |
1 |
45 |
1 |
1 |
37 |
157 |
| Broadening the Gains from Generative AI: The Role of Fiscal Policies |
0 |
1 |
10 |
46 |
3 |
11 |
61 |
168 |
| Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
2 |
2 |
10 |
93 |
| Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
0 |
0 |
43 |
1 |
1 |
10 |
67 |
| Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
0 |
0 |
29 |
0 |
0 |
16 |
108 |
| Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence |
0 |
0 |
1 |
58 |
2 |
6 |
25 |
142 |
| Effectiveness of fiscal incentives for R&D: quasi-experimental evidence |
0 |
0 |
0 |
88 |
2 |
3 |
22 |
192 |
| Exploring Residual Profit Allocation |
0 |
0 |
0 |
59 |
2 |
2 |
13 |
287 |
| Home or Away? Profit Shifting with Territorial Taxation |
0 |
0 |
1 |
39 |
0 |
1 |
18 |
104 |
| Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century |
0 |
0 |
0 |
149 |
2 |
2 |
15 |
235 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
0 |
4 |
50 |
1 |
3 |
28 |
169 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
0 |
3 |
50 |
3 |
8 |
28 |
190 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
2 |
11 |
3 |
4 |
15 |
48 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
1 |
24 |
0 |
0 |
15 |
53 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
0 |
104 |
0 |
1 |
25 |
270 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
1 |
1 |
89 |
2 |
5 |
31 |
313 |
| International taxation and MNE investment: evidence from the UK change to territoriality |
0 |
0 |
0 |
32 |
0 |
0 |
26 |
189 |
| Measuring the burden of the corporate income tax under imperfect competition |
0 |
0 |
1 |
238 |
0 |
0 |
17 |
875 |
| Personal Income Tax Progressivity: Trends and Implications |
0 |
0 |
1 |
61 |
0 |
0 |
21 |
139 |
| Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes |
1 |
1 |
8 |
8 |
1 |
2 |
31 |
31 |
| Small Firm Growth and the VAT Threshold Evidence for the UK |
0 |
0 |
2 |
11 |
2 |
3 |
23 |
43 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
0 |
22 |
0 |
3 |
17 |
48 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
2 |
30 |
0 |
1 |
12 |
41 |
| Stimulating investment through incorporation |
0 |
0 |
2 |
61 |
2 |
4 |
24 |
218 |
| Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note |
0 |
0 |
0 |
21 |
0 |
1 |
8 |
94 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
1 |
224 |
0 |
2 |
12 |
794 |
| The Impact of Profit Shifting on Economic Activity and Tax Competition |
0 |
0 |
4 |
65 |
0 |
3 |
31 |
163 |
| VAT Notches |
0 |
0 |
1 |
52 |
0 |
0 |
10 |
182 |
| VAT Notches |
0 |
0 |
0 |
48 |
0 |
1 |
13 |
156 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
0 |
19 |
0 |
3 |
15 |
112 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
1 |
1 |
1 |
31 |
1 |
2 |
12 |
93 |
| VAT notches |
0 |
0 |
0 |
59 |
0 |
0 |
14 |
141 |
| Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK |
1 |
1 |
1 |
23 |
2 |
2 |
16 |
54 |
| Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
103 |
1 |
1 |
17 |
291 |
| Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
12 |
0 |
0 |
12 |
44 |
| Total Working Papers |
3 |
5 |
51 |
2,105 |
33 |
79 |
744 |
6,656 |