Discussion paper DP16886 How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT Jing Xing Katarzyna Bilicka Xipei Hou 11 Jan 2022 Public Economics H25 H32 O32
Discussion paper DP16702 Profit Taxation, R&D Spending, and Innovation Andreas Lichter Max Löffler Ingo E. Isphording Thu-Van Nguyen Felix Poege Sebastian Siegloch 8 Nov 2021 Public Economics H25 H32 O31 O32
Discussion paper DP16502 Organizational capacity and profit shifting Katarzyna Bilicka Daniela Scur 1 Sep 2021 Macroeconomics and Growth Public Economics H26 H32 M11 M2
Discussion paper DP15912 Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment Iryna Stewen Mathias Hoffmann Michael Stiefel 13 Mar 2021 Financial Economics International Macroeconomics and Finance Public Economics E62 G21 F21 F32 H32
Discussion paper DP15376 Profit-splitting Rules and the Taxation of Multinational Digital Platforms Francis Bloch Gabrielle Demange 16 Oct 2020 Industrial Organization H32 H25 L12 L14
Discussion paper DP15189 Are temporary value-added tax reductions passed on to consumers? Evidence from Germany’s stimulus Felix Montag Alina Sagimuldina Monika Schnitzer 21 Aug 2020 Industrial Organization Public Economics H22 H32 E62
Discussion paper DP14756 Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments Anne-Laure Delatte Vincent Vicard Amélie Guillin 14 May 2020 Financial Economics International Macroeconomics and Finance F23 G21 H22 H32
Discussion paper DP14601 Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax Mazhar Waseem 12 Apr 2020 Development Economics Public Economics H25 H26 H32
Discussion paper DP14326 The economic impact of organized crime infiltration in the legal economy: evidence from the judicial administration of organized crime firms Francesca Calamunci Francesco Drago 19 Jan 2020 Labour Economics Public Economics H00 H32 J00 K14
Discussion paper DP14253 The Global Impact of Brexit Uncertainty Tarek Hassan Stephan Hollander Laurence van Lent Ahmed Tahoun 26 Dec 2019 Financial Economics International Macroeconomics and Finance Macroeconomics and Growth D8 E22 E24 E32 E6 F0 G18 G32 G38 H32
Discussion paper DP13983 VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence Li Liu Ben Lockwood Miguel Almunia Eddy H.F. Tam 5 Sep 2019 Public Economics H21 H25 H32
Discussion paper DP13251 Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter Wojciech Kopczuk Annette Alstadsæter 17 Oct 2018 Public Economics D22 H25 H26 H32