Working Paper |
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Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
An Assessment of Global Formula Apportionment |
1 |
1 |
1 |
32 |
1 |
4 |
6 |
97 |
Are Elasticities of Taxable Income Rising? |
0 |
1 |
1 |
31 |
0 |
5 |
11 |
69 |
At A Cost: The Real Effects of Thin Capitalization Rules |
0 |
0 |
2 |
7 |
0 |
0 |
7 |
114 |
At A Cost: the Real Effects of Transfer Pricing Regulations |
0 |
1 |
3 |
41 |
0 |
1 |
11 |
105 |
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
80 |
Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
0 |
0 |
42 |
0 |
0 |
0 |
54 |
Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
0 |
0 |
28 |
0 |
0 |
0 |
82 |
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence |
0 |
0 |
3 |
55 |
2 |
10 |
16 |
109 |
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence |
0 |
1 |
5 |
84 |
2 |
5 |
13 |
152 |
Exploring Residual Profit Allocation |
1 |
1 |
7 |
55 |
1 |
5 |
26 |
262 |
Home or Away? Profit Shifting with Territorial Taxation |
0 |
2 |
30 |
30 |
3 |
10 |
44 |
48 |
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century |
0 |
0 |
0 |
148 |
0 |
2 |
3 |
212 |
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
1 |
1 |
3 |
44 |
2 |
2 |
16 |
142 |
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
0 |
2 |
45 |
0 |
2 |
7 |
128 |
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
2 |
3 |
3 |
1 |
8 |
10 |
10 |
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
4 |
103 |
1 |
2 |
11 |
236 |
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
1 |
5 |
77 |
3 |
6 |
31 |
230 |
International taxation and MNE investment: evidence from the UK change to territoriality |
0 |
0 |
0 |
31 |
0 |
1 |
1 |
156 |
Measuring the burden of the corporate income tax under imperfect competition |
0 |
0 |
2 |
234 |
0 |
2 |
16 |
844 |
Personal Income Tax Progressivity: Trends and Implications |
0 |
0 |
0 |
58 |
0 |
1 |
9 |
109 |
Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
1 |
25 |
2 |
2 |
8 |
21 |
Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
2 |
17 |
2 |
3 |
9 |
12 |
Stimulating investment through incorporation |
0 |
0 |
1 |
59 |
0 |
0 |
4 |
186 |
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
85 |
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
7 |
218 |
2 |
3 |
42 |
767 |
The Impact of Profit Shifting on Economic Activity and Tax Competition |
0 |
0 |
1 |
54 |
0 |
1 |
12 |
104 |
VAT Notches |
0 |
0 |
0 |
48 |
0 |
0 |
4 |
140 |
VAT Notches |
0 |
0 |
0 |
49 |
0 |
1 |
4 |
163 |
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
3 |
16 |
0 |
3 |
11 |
87 |
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
2 |
30 |
0 |
0 |
9 |
67 |
VAT notches |
0 |
0 |
0 |
59 |
0 |
0 |
4 |
123 |
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
38 |
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
11 |
0 |
1 |
1 |
28 |
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
1 |
7 |
92 |
1 |
7 |
30 |
243 |
Total Working Papers |
3 |
12 |
95 |
1,890 |
23 |
87 |
377 |
5,303 |