| 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 |
2 |
34 |
0 |
2 |
6 |
103 |
| Are Elasticities of Taxable Income Rising? |
0 |
0 |
0 |
31 |
1 |
2 |
8 |
79 |
| At A Cost: The Real Effects of Thin Capitalization Rules |
0 |
0 |
3 |
10 |
0 |
0 |
4 |
119 |
| At A Cost: the Real Effects of Transfer Pricing Regulations |
0 |
0 |
0 |
41 |
0 |
2 |
4 |
110 |
| Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
80 |
| Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
0 |
0 |
42 |
2 |
2 |
2 |
56 |
| Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
0 |
0 |
28 |
0 |
3 |
5 |
88 |
| Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence |
0 |
0 |
0 |
55 |
0 |
0 |
2 |
111 |
| Effectiveness of fiscal incentives for R&D: quasi-experimental evidence |
0 |
0 |
1 |
85 |
0 |
4 |
10 |
162 |
| Exploring Residual Profit Allocation |
0 |
0 |
0 |
57 |
0 |
0 |
4 |
271 |
| Home or Away? Profit Shifting with Territorial Taxation |
0 |
2 |
5 |
36 |
0 |
4 |
24 |
75 |
| Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century |
0 |
1 |
1 |
149 |
1 |
2 |
2 |
214 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
1 |
2 |
46 |
2 |
4 |
10 |
152 |
| International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots |
0 |
0 |
0 |
45 |
0 |
0 |
7 |
135 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
1 |
2 |
20 |
4 |
9 |
16 |
29 |
| International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax |
0 |
0 |
2 |
6 |
0 |
2 |
12 |
25 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
0 |
1 |
104 |
0 |
1 |
3 |
239 |
| International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK |
0 |
2 |
5 |
83 |
7 |
14 |
31 |
265 |
| International taxation and MNE investment: evidence from the UK change to territoriality |
0 |
1 |
1 |
32 |
0 |
4 |
6 |
162 |
| Measuring the burden of the corporate income tax under imperfect competition |
0 |
1 |
2 |
236 |
1 |
4 |
9 |
853 |
| Personal Income Tax Progressivity: Trends and Implications |
0 |
0 |
1 |
59 |
1 |
1 |
6 |
115 |
| Small Firm Growth and the VAT Threshold Evidence for the UK |
0 |
0 |
6 |
6 |
2 |
3 |
13 |
13 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
1 |
2 |
27 |
0 |
1 |
4 |
27 |
| Small Firm Growth and the VAT Threshold: Evidence for the UK |
0 |
1 |
5 |
22 |
1 |
3 |
12 |
24 |
| Stimulating investment through incorporation |
0 |
0 |
0 |
59 |
1 |
2 |
3 |
189 |
| Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note |
0 |
0 |
1 |
21 |
0 |
0 |
1 |
86 |
| The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records |
0 |
0 |
4 |
223 |
0 |
1 |
9 |
777 |
| The Impact of Profit Shifting on Economic Activity and Tax Competition |
1 |
2 |
3 |
57 |
4 |
6 |
18 |
123 |
| VAT Notches |
0 |
0 |
0 |
48 |
0 |
0 |
0 |
140 |
| VAT Notches |
0 |
0 |
0 |
49 |
0 |
0 |
3 |
166 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
0 |
0 |
0 |
30 |
1 |
1 |
4 |
72 |
| VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence |
1 |
1 |
1 |
18 |
1 |
1 |
6 |
94 |
| VAT notches |
0 |
0 |
0 |
59 |
0 |
1 |
3 |
126 |
| 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 |
1 |
1 |
8 |
100 |
1 |
2 |
19 |
263 |
| Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK |
0 |
0 |
0 |
11 |
1 |
1 |
2 |
30 |
| Total Working Papers |
3 |
15 |
58 |
1,973 |
31 |
82 |
268 |
5,611 |