Working Paper |
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Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
Are international deposits tax-driven? |
0 |
0 |
5 |
19 |
0 |
1 |
12 |
71 |
Are international deposits tax-driven? |
0 |
0 |
2 |
33 |
1 |
1 |
14 |
637 |
Capital Structure and International Debt Shifting |
0 |
0 |
0 |
494 |
3 |
8 |
40 |
1,512 |
Capital Structure and International Debt Shifting |
0 |
1 |
6 |
178 |
0 |
6 |
39 |
602 |
Capital Structure and International Debt Shifting |
1 |
1 |
1 |
165 |
3 |
4 |
27 |
580 |
Capital structure and international debt shifting |
0 |
0 |
0 |
54 |
2 |
4 |
22 |
230 |
Computing effective corporate tax rates: comparisons and results |
0 |
2 |
7 |
101 |
1 |
12 |
32 |
2,349 |
Computing effective corporate tax rates: comparisons and results |
5 |
15 |
21 |
218 |
15 |
30 |
46 |
531 |
Corporate Income Tax and Economic Distortions |
0 |
1 |
2 |
243 |
0 |
4 |
18 |
812 |
Corporate Income Tax and Economic Distortions |
1 |
4 |
11 |
111 |
5 |
11 |
38 |
338 |
Corporate Income Tax and Economic Distortions |
6 |
12 |
22 |
370 |
8 |
20 |
58 |
606 |
Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand? |
10 |
27 |
33 |
848 |
13 |
31 |
41 |
1,373 |
Corporate Tax Policy and Incorporation in the EU |
0 |
0 |
3 |
151 |
1 |
3 |
17 |
447 |
Corporate Tax Policy, Entrepreneurship and Incorporation in the EU |
0 |
0 |
0 |
205 |
0 |
1 |
7 |
565 |
Corporate Tax Policy, Entrepreneurship and Incorporation in the EU |
1 |
1 |
1 |
123 |
1 |
2 |
13 |
338 |
Corporate tax policy and incorporation in the EU |
0 |
3 |
4 |
193 |
1 |
6 |
21 |
577 |
Corporate tax policy and incorporation in the EU |
1 |
1 |
1 |
1 |
2 |
4 |
11 |
11 |
Corporate tax policy and incorporation in the EU |
0 |
1 |
3 |
352 |
0 |
4 |
14 |
939 |
Corporate taxes in the European Union |
0 |
0 |
0 |
0 |
0 |
2 |
6 |
20 |
Debt Bias in Corporate Income Taxation and the Costs of Banking Crises |
1 |
3 |
13 |
63 |
1 |
7 |
35 |
121 |
Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU |
0 |
0 |
8 |
80 |
2 |
10 |
43 |
218 |
Deposit Insurance and International Bank Deposits |
0 |
0 |
0 |
200 |
0 |
2 |
19 |
783 |
Deposit insurance and international bank deposits |
1 |
1 |
3 |
33 |
1 |
4 |
26 |
180 |
Deposit insurance and international bank deposits |
0 |
0 |
1 |
441 |
0 |
1 |
17 |
1,309 |
Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey |
1 |
11 |
21 |
412 |
7 |
28 |
60 |
1,028 |
Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries |
1 |
3 |
7 |
39 |
2 |
9 |
23 |
163 |
Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries |
0 |
1 |
3 |
159 |
0 |
6 |
20 |
202 |
Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries |
1 |
2 |
4 |
54 |
2 |
8 |
17 |
91 |
Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium |
0 |
0 |
4 |
90 |
0 |
3 |
13 |
196 |
Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium |
0 |
0 |
0 |
44 |
0 |
0 |
14 |
119 |
Essays on the empirics of capital and corporate tax competition |
0 |
0 |
0 |
5 |
0 |
0 |
4 |
28 |
Financial Activities Taxes, Bank Levies and Systemic Risk |
1 |
1 |
5 |
176 |
2 |
3 |
30 |
300 |
Financial Sector Taxation |
0 |
0 |
2 |
317 |
1 |
2 |
21 |
668 |
Financial Transaction Taxes in the European Union |
1 |
1 |
5 |
125 |
5 |
7 |
38 |
233 |
Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation |
0 |
0 |
0 |
361 |
0 |
1 |
6 |
815 |
Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation |
1 |
1 |
3 |
171 |
2 |
2 |
10 |
672 |
How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach |
5 |
9 |
26 |
112 |
10 |
26 |
75 |
240 |
How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach |
3 |
6 |
22 |
94 |
11 |
24 |
83 |
204 |
Innovative Financing at a Global Level |
0 |
1 |
1 |
115 |
0 |
4 |
17 |
254 |
Innovative Financing at a Global Level |
0 |
0 |
0 |
73 |
0 |
2 |
13 |
214 |
International Taxation and Multinational Firm Location Decisions |
0 |
0 |
1 |
209 |
0 |
0 |
23 |
442 |
International Taxation and Multinational Firm Location Decisions |
0 |
0 |
0 |
354 |
5 |
12 |
58 |
1,052 |
International Taxation and Multinational Firm Location Decisions |
0 |
1 |
2 |
126 |
0 |
1 |
13 |
356 |
International Taxation and Multinational Firm Location Decisions |
0 |
0 |
0 |
131 |
1 |
1 |
18 |
433 |
International Taxation and Multinational Firm Location Decisions |
0 |
0 |
0 |
56 |
0 |
1 |
17 |
208 |
On the Political Economics of Tax Reforms |
0 |
0 |
2 |
143 |
0 |
0 |
13 |
313 |
On the Political Economics of Tax Reforms: survey and empirical assessment |
0 |
0 |
6 |
145 |
5 |
10 |
29 |
250 |
On the Political Economics of Tax Reforms: survey and empirical assessment |
0 |
0 |
0 |
21 |
1 |
3 |
13 |
87 |
On the political economics of tax reforms |
0 |
0 |
5 |
122 |
1 |
6 |
27 |
320 |
On the political economics of taxation |
0 |
0 |
0 |
6 |
0 |
0 |
2 |
29 |
Patent Boxes Design, Patents Location and Local R&D |
0 |
1 |
2 |
61 |
3 |
4 |
22 |
148 |
Patent Boxes Design, Patents Location and Local R&D |
1 |
2 |
3 |
61 |
1 |
5 |
19 |
198 |
Patent Boxes Design, Patents Location and Local R&D |
5 |
7 |
17 |
122 |
10 |
21 |
65 |
319 |
Patent Boxes Design, Patents Location and Local R&D |
0 |
0 |
0 |
61 |
1 |
2 |
21 |
115 |
Patent boxes design, patents location, and local R&D |
0 |
0 |
0 |
0 |
1 |
2 |
20 |
61 |
Patent boxes design, patents, location and local R&D |
3 |
3 |
4 |
28 |
3 |
6 |
22 |
108 |
Product market reforms and productivity: a review of the theoretical and empirical literature on the transmission channels |
1 |
2 |
3 |
49 |
1 |
4 |
16 |
224 |
Product market reforms and productivity: a review of the theoretical and empirical literature on the transmission channels |
0 |
0 |
0 |
229 |
0 |
3 |
9 |
471 |
Quelques questions à l'aube de la présidence belge de l'union européenne |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
18 |
Sector and size effects on effective corporate taxation |
0 |
0 |
0 |
75 |
1 |
2 |
9 |
188 |
Sector and size effects on effective corporate taxation |
0 |
1 |
2 |
44 |
1 |
7 |
19 |
138 |
Semestre Européen et fiscalité: Le cas de la Belgique |
0 |
0 |
0 |
0 |
1 |
1 |
9 |
37 |
Structure of the taxation systems in the European Union: 2002 edition |
0 |
0 |
2 |
7 |
4 |
5 |
19 |
57 |
Structures of taxation systems in the European Union: 2003 edition |
0 |
1 |
1 |
58 |
0 |
6 |
16 |
198 |
Structures of the taxation systems in the European Union 1970-1996 |
1 |
1 |
5 |
12 |
4 |
5 |
22 |
84 |
Structures of the taxation systems in the European Union: 2000 edition |
1 |
2 |
4 |
20 |
3 |
6 |
17 |
74 |
Structures of the taxation systems in the European Union: 2004 edition |
0 |
0 |
3 |
83 |
6 |
10 |
40 |
286 |
Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive |
0 |
1 |
1 |
147 |
2 |
4 |
21 |
355 |
Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive |
0 |
0 |
0 |
150 |
3 |
4 |
16 |
311 |
Tax Policies in the European Union: 2016 Survey |
0 |
2 |
6 |
79 |
0 |
4 |
29 |
110 |
Tax Policies in the European Union: 2017 Survey |
0 |
1 |
3 |
94 |
1 |
7 |
25 |
137 |
Tax Policies in the European Union: 2018 Survey |
1 |
4 |
9 |
38 |
2 |
12 |
33 |
61 |
Tax Policies in the European Union: 2020 Survey |
3 |
7 |
26 |
26 |
8 |
15 |
29 |
29 |
Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report |
0 |
0 |
2 |
289 |
3 |
9 |
29 |
698 |
Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability |
1 |
1 |
3 |
246 |
4 |
8 |
29 |
609 |
Tax reforms in EU Member States - 2014 Report |
0 |
2 |
3 |
65 |
2 |
5 |
16 |
122 |
Tax reforms in EU Member States - 2015 Report |
0 |
2 |
5 |
63 |
2 |
5 |
24 |
132 |
Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report |
0 |
0 |
4 |
82 |
1 |
5 |
25 |
347 |
Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report |
0 |
3 |
5 |
186 |
1 |
9 |
28 |
432 |
Tax revenues in the European Union: Recent trends and challenges ahead |
0 |
0 |
0 |
530 |
1 |
3 |
12 |
843 |
Tax revenues in the European Union: Recent trends and challenges ahead |
0 |
0 |
1 |
112 |
1 |
3 |
13 |
322 |
Tax shifts |
1 |
3 |
6 |
104 |
2 |
7 |
29 |
202 |
Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive |
0 |
0 |
2 |
45 |
2 |
4 |
11 |
156 |
Taxation trends in the European Union: 2005 edition |
0 |
0 |
3 |
67 |
2 |
5 |
23 |
216 |
Taxation trends in the European Union: 2006 edition |
0 |
0 |
5 |
124 |
1 |
3 |
16 |
309 |
Taxation trends in the European Union: 2007 edition |
1 |
1 |
4 |
103 |
2 |
5 |
16 |
345 |
Taxation trends in the European Union: 2008 edition |
0 |
0 |
1 |
319 |
0 |
2 |
15 |
636 |
Taxation trends in the European Union: 2009 edition |
0 |
0 |
1 |
567 |
1 |
5 |
17 |
1,492 |
Taxation trends in the European Union: 2010 edition |
1 |
4 |
9 |
470 |
3 |
13 |
43 |
1,364 |
Taxation trends in the European Union: 2011 edition |
0 |
0 |
4 |
382 |
1 |
2 |
28 |
908 |
Taxation trends in the European Union: 2012 edition |
0 |
1 |
3 |
263 |
2 |
4 |
15 |
545 |
Taxation trends in the European Union: 2013 edition |
1 |
1 |
4 |
310 |
1 |
3 |
26 |
855 |
Taxation trends in the European Union: 2014 edition |
2 |
2 |
5 |
268 |
2 |
5 |
25 |
461 |
Taxation trends in the European Union: 2015 edition |
4 |
4 |
5 |
106 |
6 |
6 |
18 |
169 |
Taxation trends in the European Union: 2016 edition |
0 |
0 |
1 |
126 |
1 |
3 |
18 |
134 |
Taxation trends in the European Union: 2017 edition |
1 |
1 |
5 |
168 |
6 |
10 |
32 |
318 |
Taxation trends in the European Union: 2018 edition |
3 |
19 |
19 |
19 |
6 |
17 |
17 |
17 |
Taxation trends in the European Union: 2018 edition |
2 |
4 |
20 |
139 |
4 |
11 |
79 |
278 |
Taxation trends in the European Union: 2018 edition |
0 |
0 |
4 |
4 |
2 |
5 |
18 |
18 |
Taxes in Europe Database |
9 |
10 |
20 |
453 |
21 |
39 |
123 |
1,682 |
The 2008 Financial Crisis and Taxation Policy |
0 |
0 |
2 |
657 |
2 |
8 |
29 |
1,651 |
The 2008 Financial Crisis and Taxation Policy |
0 |
0 |
5 |
412 |
0 |
0 |
18 |
690 |
The 2008 Financial Crisis and Taxation Policy |
0 |
0 |
2 |
51 |
0 |
0 |
14 |
211 |
The 2008 Financial Crisis and Taxation Policy |
0 |
1 |
5 |
101 |
1 |
4 |
26 |
275 |
The Debt-Equity Bias: consequences and solutions |
0 |
3 |
17 |
214 |
10 |
32 |
98 |
806 |
The Role of Fiscal Instruments in Environmental Policy |
0 |
0 |
4 |
215 |
1 |
3 |
30 |
1,110 |
The Role of Housing Tax Provisions in the 2008 Financial Crisis |
0 |
0 |
4 |
190 |
2 |
4 |
27 |
385 |
The role of fiscal instruments in environmental policy |
0 |
0 |
3 |
193 |
3 |
3 |
22 |
600 |
The role of fiscal instruments in environmental policy |
0 |
3 |
5 |
204 |
2 |
10 |
35 |
604 |
Thin Capitalization Rules and Multinational Firm Capital Structure |
0 |
0 |
7 |
50 |
1 |
2 |
37 |
265 |
Thin Capitalization Rules and Multinational Firm Capital Structure |
0 |
0 |
3 |
26 |
0 |
1 |
16 |
97 |
Thin Capitalization Rules and Multinational Firm Capital Structure |
0 |
0 |
1 |
14 |
0 |
3 |
20 |
103 |
Thin Capitalization Rules and Multinational Firm Capital Structure |
1 |
1 |
3 |
27 |
1 |
3 |
36 |
162 |
Thin Capitalization Rules and Multinational Firm Capital Structure |
0 |
0 |
0 |
34 |
1 |
2 |
15 |
130 |
Thin Capitalization Rules and Multinational Firm Capital Structure |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
3 |
Thin capitalization rules and multinational firm capital structure |
0 |
0 |
4 |
99 |
1 |
2 |
23 |
426 |
Une analyse critique de la gouvernance du programme Objectif 1 Hainaut |
0 |
0 |
0 |
10 |
0 |
0 |
3 |
40 |
What Happened to CIT Collection? Solving the Rates-Revenues Puzzle |
3 |
10 |
15 |
65 |
6 |
18 |
82 |
330 |
What Happened to CIT Collection? Solving the Rates-Revenues Puzzle |
1 |
2 |
6 |
20 |
2 |
7 |
39 |
69 |
What Happened to CIT collection? Solving the Rates-Revenues Puzzle |
0 |
0 |
1 |
28 |
2 |
2 |
25 |
165 |
Total Working Papers |
88 |
223 |
588 |
18,000 |
287 |
774 |
3,118 |
49,525 |
Journal Article |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
Are international deposits tax-driven |
0 |
0 |
6 |
240 |
0 |
1 |
14 |
458 |
Capital structure and international debt shifting |
6 |
19 |
56 |
428 |
10 |
31 |
125 |
1,077 |
Comparing Effective Corporate Tax Rates |
0 |
7 |
10 |
196 |
0 |
11 |
26 |
340 |
Corporate Taxes in the European Union |
0 |
1 |
1 |
160 |
0 |
2 |
4 |
327 |
Corporate tax policy and incorporation in the EU |
7 |
17 |
30 |
271 |
8 |
22 |
59 |
549 |
Deposit insurance and international bank liabilities |
1 |
1 |
3 |
117 |
1 |
1 |
14 |
271 |
Des nouveaux défis pour l'Union Européenne |
0 |
0 |
0 |
14 |
0 |
3 |
7 |
76 |
Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium |
0 |
0 |
1 |
25 |
1 |
2 |
10 |
76 |
Financial Transaction Taxes in the European Union |
2 |
5 |
7 |
28 |
4 |
11 |
43 |
119 |
Foreign ownership and corporate income taxation: An empirical evaluation |
7 |
14 |
18 |
274 |
9 |
17 |
28 |
555 |
How Corporate Tax Competition Reduces Personal Tax Revenue |
0 |
0 |
0 |
0 |
0 |
2 |
5 |
10 |
International taxation and multinational firm location decisions |
3 |
17 |
35 |
248 |
9 |
36 |
95 |
765 |
Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries |
0 |
0 |
2 |
4 |
1 |
1 |
13 |
19 |
On Recent Developments in Fighting Harmful Tax Practices |
0 |
0 |
4 |
82 |
1 |
3 |
14 |
161 |
On the political economics of tax reforms: survey and empirical assessment |
0 |
0 |
2 |
67 |
2 |
4 |
18 |
210 |
Patent boxes design, patents location, and local R&D |
5 |
15 |
23 |
37 |
11 |
27 |
77 |
117 |
Product Market Reforms and Productivity: A Review of the Theoretical and Empirical Literature on the Transmission Channels |
0 |
1 |
2 |
67 |
1 |
3 |
11 |
186 |
Quelques questions à l'aube de la présidence belge de l'Union européenne |
0 |
0 |
0 |
14 |
0 |
0 |
3 |
60 |
Semestre européen et fiscalité: le cas de la Belgique |
0 |
0 |
0 |
11 |
1 |
2 |
7 |
47 |
The Debt-Equity Tax Bias: Consequences and Solutions |
2 |
10 |
19 |
111 |
4 |
15 |
47 |
246 |
The Indirect Side of Direct Investment. Edited by Jack M. Mintz and Alfons J. Weichenrieder. CESifo Book Series, MIT Press, Cambridge, MA. 2010. 192 pp. £25.95/$35.00 |
0 |
0 |
0 |
11 |
0 |
0 |
6 |
50 |
Une fiscalité à réformer, mais comment ? |
0 |
0 |
0 |
5 |
0 |
0 |
4 |
32 |
Total Journal Articles |
33 |
107 |
219 |
2,410 |
63 |
194 |
630 |
5,751 |