Our working papers


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