Discussion paper DP16925 The Global Minimum Tax Niels Johannesen 18 Jan 2022 Profit shifting International taxation Global minimum tax Tax avoidance Multinational firms Public Economics
Discussion paper DP16675 Multinationals’ Sales and Profit Shifting in Tax Havens Farid Toubal Sébastien Laffitte 29 Oct 2021 Multinational firms International taxation Tax avoidance Transfer pricing Tax havens Profit shifting Sales shifting International Trade and Regional Economics Public Economics F23 H26 H73
Discussion paper DP15215 Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting Yazan Al-Karablieh Evangelos Koumanakos 28 Aug 2020 Taxation Corporate taxation Tax compliance Tax avoidance Amnesty International Macroeconomics and Finance International Trade and Regional Economics Public Economics H20
Discussion paper DP15215 Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting Yazan Al-Karablieh Evangelos Koumanakos 28 Aug 2020 Taxation Corporate taxation Tax compliance Tax avoidance Amnesty International Macroeconomics and Finance International Trade and Regional Economics Public Economics H20
Discussion paper DP15060 Corporate tax avoidance and industry concentration Julien Martin Farid Toubal 17 Jul 2020 Tax avoidance Industry concentration Irs audit probability International Trade and Regional Economics Public Economics D22 H26 L11 D4 F23
Discussion paper DP15060 Corporate tax avoidance and industry concentration Julien Martin Farid Toubal 17 Jul 2020 Tax avoidance Industry concentration Irs audit probability International Trade and Regional Economics Public Economics D22 H26 L11 D4 F23
VoxEU Column Transfer pricing regulation and tax competition Jay Pil Choi Taiji Furusawa Jota Ishikawa 26 Jun 2020 Taxation Transfer pricing Regulation Tax competition Multinationals Profit shifting Tax avoidance
Discussion paper DP14636 Elusive Safety: The New Geography of Capital Flows and Risk Laura Alfaro Ester Faia Ruth Judson Tim Schmidt-Eisenlohr 17 Apr 2020 Tax havens Geography of flows Profit shifting Tax avoidance Risk Safe assets Endogenous entry International Macroeconomics and Finance Macroeconomics and Growth F2 F4 G15
Discussion paper DP14636 Elusive Safety: The New Geography of Capital Flows and Risk Laura Alfaro Ester Faia Ruth Judson Tim Schmidt-Eisenlohr 17 Apr 2020 Tax havens/financial centers Tax avoidance Regulatory arbitrage Risk Uncertainty Heterogeneous firms Endogenous entry Endogenous monitoring International Macroeconomics and Finance Macroeconomics and Growth F2 F4 G15
VoxEU Column Wealth taxation: The Swiss experience Marius Brülhart Jonathan Gruber Matthias Krapf Kurt Schmidheiny 23 Dec 2019 Taxation Wealth tax Taxation Switzerland Tax evasion Tax avoidance
VoxEU Column The impact of corporate taxes on firm innovation: Evidence from the corporate tax collection reform in China Jing Cai Yuyu Chen Xuan Wang 17 Dec 2018 Productivity and Innovation Taxation Tax R&d Innovation China Tax avoidance
VoxEU Column Tax bargaining Peter Egger Nora Strecker Benedikt Zoller-Rydzek 24 Sep 2018 Taxation Taxation Corporate tax Tax avoidance France profit-shifting
