Our working papers

2017

Corporate Tax Incentives & Capital Structure: New evidence from UK firm-level tax returns
Michael Devereux, Giorgia Maffini and Jing Xing

 

Taxing multinationals beyond borders: financial and locational responses to CFC
Sarah Clifford

 

Controlled foreign corporation rules and cross-border M&A activity
Dominik von Hagen and Axel Prettl

 

Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations
Marie Lamensch

 

International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK
Li Liu, Tim Schmidt-Eisenlohr and Dongxian Guo

 

How much tax do companies pay in the UK?
Katarzyna Habu

 

How aggressive are foreign multinational companies in reducing their corporation tax liability?
Katarzyna Habu

 

The right tax at the right time
Edward D. Kleinbard

 

The role of transfer prices in profit-shifting by US multinational firms: Evidence from the 2004 Homeland Investment Act
Aaron Flaaen

 

The real effect of transfer pricing regulations on multinational investments
Ruud de Mooij and Li Liu

 

Taxation without information: The institutional foundations of modern tax collection
Wei Cui

 

The definitions of income
John Brooks

 

Implications of Digitalization for International Corporation Tax Reform
Michael P. Devereux and John Vella

 

The Destination–Based Cash Flow Tax and the Double Tax Treaties
Richard Collier and Michael P. Devereux

 

Where does Multinational Investment go with Territorial Taxation? Evidence from the UK
Li Liu

 

Taxes and the Location of Targets
Wiji Arulampalam, Michael P. Devereux and Federica Liberini

 

A European Perspective on the US Plans for a Destination Based Cash Flow Tax
Johannes Becker and Joachim Englisch

 

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
Andreas Haufler, Mohammed Mardan and Dirk Schindler

 

Destination-based Cash Flow Taxation
​​​​​​​Alan Auerbach, Michael P. Devereux, Michael Keen and John Vella