| 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 |
1 |
13 |
117 |
| Are Elasticities of Taxable Income Rising? |
0 |
0 |
1 |
32 |
0 |
7 |
17 |
96 |
| At A Cost: The Real Effects of Thin Capitalization Rules |
0 |
0 |
2 |
12 |
2 |
8 |
18 |
138 |
| At A Cost: the Real Effects of Transfer Pricing Regulations |
0 |
0 |
1 |
45 |
1 |
8 |
38 |
156 |
| Broadening the Gains from Generative AI: The Role of Fiscal Policies |
3 |
6 |
17 |
45 |
9 |
18 |
71 |
157 |
| Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
0 |
1 |
8 |
91 |
| Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
0 |
0 |
43 |
0 |
0 |
9 |
66 |
| Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
0 |
0 |
29 |
1 |
4 |
16 |
108 |
| Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence |
0 |
0 |
1 |
58 |
1 |
5 |
20 |
136 |
| Effectiveness of fiscal incentives for R&D: quasi-experimental evidence |
0 |
0 |
1 |
88 |
1 |
3 |
22 |
189 |
| Exploring Residual Profit Allocation |
0 |
0 |
0 |
59 |
0 |
4 |
11 |
285 |
| Home or Away? Profit Shifting with Territorial Taxation |
0 |
0 |
1 |
39 |
0 |
2 |
21 |
103 |
| Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century |
0 |
0 |
0 |
149 |
0 |
4 |
13 |
233 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
1 |
5 |
50 |
2 |
12 |
29 |
166 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
1 |
2 |
4 |
50 |
6 |
8 |
28 |
182 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
2 |
11 |
0 |
2 |
14 |
44 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
2 |
24 |
0 |
3 |
16 |
53 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
0 |
88 |
1 |
5 |
29 |
308 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
0 |
104 |
1 |
6 |
29 |
269 |
| International taxation and MNE investment: evidence from the UK change to territoriality |
0 |
0 |
0 |
32 |
0 |
1 |
26 |
189 |
| Measuring the burden of the corporate income tax under imperfect competition |
0 |
1 |
1 |
238 |
1 |
6 |
17 |
875 |
| Personal Income Tax Progressivity: Trends and Implications |
0 |
1 |
2 |
61 |
0 |
8 |
22 |
139 |
| Shaping Services Trade: The Heterogeneous Effects of Withholding Taxes |
0 |
1 |
7 |
7 |
0 |
5 |
29 |
29 |
| Small Firm Growth and the VAT Threshold Evidence for the UK |
0 |
0 |
3 |
11 |
2 |
10 |
24 |
40 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
0 |
22 |
0 |
4 |
17 |
45 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
2 |
30 |
2 |
7 |
12 |
40 |
| Stimulating investment through incorporation |
0 |
0 |
2 |
61 |
0 |
4 |
22 |
214 |
| Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note |
0 |
0 |
0 |
21 |
0 |
0 |
7 |
93 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
1 |
1 |
1 |
224 |
1 |
7 |
14 |
792 |
| The Impact of Profit Shifting on Economic Activity and Tax Competition |
1 |
1 |
5 |
65 |
1 |
7 |
30 |
160 |
| VAT Notches |
0 |
0 |
3 |
52 |
0 |
3 |
15 |
182 |
| VAT Notches |
0 |
0 |
0 |
48 |
0 |
4 |
15 |
155 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
0 |
30 |
0 |
3 |
14 |
91 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
1 |
19 |
1 |
5 |
13 |
109 |
| VAT notches |
0 |
0 |
0 |
59 |
0 |
2 |
14 |
141 |
| Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
22 |
0 |
7 |
14 |
52 |
| Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
1 |
103 |
0 |
5 |
18 |
290 |
| Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
1 |
12 |
1 |
4 |
13 |
44 |
| Total Working Papers |
6 |
14 |
67 |
2,100 |
34 |
193 |
758 |
6,577 |