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 |
0 |
34 |
1 |
2 |
5 |
106 |
Are Elasticities of Taxable Income Rising? |
0 |
1 |
1 |
32 |
0 |
1 |
3 |
80 |
At A Cost: The Real Effects of Thin Capitalization Rules |
0 |
0 |
0 |
10 |
1 |
2 |
3 |
122 |
At A Cost: the Real Effects of Transfer Pricing Regulations |
0 |
0 |
3 |
44 |
1 |
2 |
12 |
120 |
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
0 |
0 |
3 |
83 |
Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
0 |
1 |
43 |
0 |
0 |
3 |
57 |
Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
0 |
1 |
29 |
0 |
0 |
7 |
92 |
Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence |
0 |
0 |
2 |
57 |
0 |
1 |
6 |
117 |
Effectiveness of fiscal incentives for R&D: quasi-experimental evidence |
0 |
1 |
3 |
88 |
0 |
3 |
12 |
170 |
Exploring Residual Profit Allocation |
0 |
0 |
2 |
59 |
0 |
0 |
3 |
274 |
Home or Away? Profit Shifting with Territorial Taxation |
0 |
0 |
4 |
38 |
1 |
4 |
15 |
86 |
Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century |
0 |
0 |
1 |
149 |
0 |
0 |
8 |
220 |
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
1 |
1 |
1 |
46 |
3 |
4 |
6 |
141 |
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
1 |
1 |
2 |
47 |
5 |
8 |
14 |
162 |
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
1 |
1 |
4 |
23 |
1 |
1 |
18 |
38 |
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
3 |
9 |
1 |
3 |
10 |
33 |
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
7 |
88 |
0 |
3 |
31 |
282 |
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
0 |
104 |
1 |
5 |
7 |
245 |
International taxation and MNE investment: evidence from the UK change to territoriality |
0 |
0 |
1 |
32 |
0 |
0 |
5 |
163 |
Measuring the burden of the corporate income tax under imperfect competition |
0 |
0 |
2 |
237 |
0 |
0 |
9 |
858 |
Personal Income Tax Progressivity: Trends and Implications |
0 |
1 |
1 |
60 |
0 |
1 |
4 |
118 |
Small Firm Growth and the VAT Threshold Evidence for the UK |
1 |
1 |
3 |
9 |
1 |
4 |
10 |
20 |
Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
1 |
22 |
1 |
3 |
10 |
31 |
Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
0 |
2 |
28 |
1 |
1 |
3 |
29 |
Stimulating investment through incorporation |
0 |
0 |
0 |
59 |
1 |
2 |
7 |
194 |
Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note |
0 |
0 |
0 |
21 |
0 |
0 |
0 |
86 |
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
0 |
223 |
1 |
4 |
6 |
782 |
The Impact of Profit Shifting on Economic Activity and Tax Competition |
1 |
1 |
6 |
61 |
1 |
2 |
15 |
132 |
VAT Notches |
0 |
0 |
0 |
48 |
2 |
3 |
3 |
143 |
VAT Notches |
1 |
2 |
2 |
51 |
2 |
5 |
6 |
172 |
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
0 |
30 |
0 |
4 |
10 |
81 |
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
1 |
2 |
19 |
0 |
1 |
4 |
97 |
VAT notches |
0 |
0 |
0 |
59 |
0 |
0 |
2 |
127 |
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 |
1 |
4 |
103 |
0 |
2 |
13 |
274 |
Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
1 |
1 |
1 |
12 |
1 |
1 |
3 |
32 |
Total Working Papers |
7 |
13 |
60 |
2,018 |
26 |
72 |
276 |
5,805 |