

Evidence-based policy making? The Commission’s proposal for an FTT.Enhanced co-operation: a way forward for tax harmonisation in the EU?.Do multinational firms invest more? On the impact of profit shifting on capital accumulation.Where does multinational investment go with territorial taxation? Evidence from the UK.The destination-based cash flow tax and double tax treaties.Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey.Implications of digitalisation for international corporate tax reform.How much tax do different types of company pay in the UK?.Who benefits from subsidies for renewable energy?.The challenges for developing countries of implementing the ALP in practice.Proposals to tax profits in the digitalised economy.Is the destination-based cash flow tax open to avoidance?.How would a destination-based tax fit with existing double tax treaties?.How well do the income allocation rules work together after BEPS?.How important are expectations about future tax policy for firms’ location choice?.How far do R&D tax incentives stimulate R&D?.Carbon border taxes: part of the solution to tackle climate change?.What are the problems with income allocation rules?.


#AUTOMATIC STABILIZERS ACT LIKE REGISTRATION#
VAT notches, voluntary registration and bunching: theory and UK evidence.Trade integration and changes in local business environment.The OECD Global Anti-Base Erosion (“GloBE”) proposal.Large and influential: Firm size and governments' corporate tax rate choice.Investment responses to tax policy under uncertainty.Environmental taxation in the European Union.Discretionary fiscal responses to the COVID-19 pandemic.
