The central aim of ETPF research is to increase the availability of economic research on issues which are of great importance not just
for multinational companies, but also for tax policy-makers.
Policy Papers
1 Who bears the burden of corporate income taxation?
2 Quantifying international tax avoidance: a review of the academic literature
3 The effect of taxes on foreign direct investment: a survey of the empirical evidence
4 Tax competition
5 Tax Incentives for R&D
6 Economic theory of the optimal taxation of multinational profit
7 The impact of worldwide vs territorial taxation on the location of assets and the scale of investment: A survey of the empirical evidence
8 Destination-Based Cash Flow Taxation
Uncertainty Survey
1 Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey
Phase 12 The future of taxing multinationals
1 Do domestic companies pay more tax in the UK than multinationals?
2 New Players, New Game: the role of public and political debate in the development of action on international tax issues
3 What will the OECD BEPS Indicators indicate?
Phase 11 BEPS and Beyond
1 Where do multinationals hold intangible assets, and why?
2 How important is tax uncertainty for investment? A survey
Phase 10 Britain, Europe and Tax Competition
1 Capital taxation, investment, growth, and welfare
Phase 9 International Taxation: Base Erosion, Profit Shifting and Distortions to Real Activity
1 Anti-avoidance legislation and the location choice of multinational firms
2 Former foreign affiliates: cast out and outperformed?
3 Home country taxation and multinational investment: evidence from the UK
Phase 8 Financial sector taxation
1 Effective labor taxation and the international location of headquarters
2 Effects of territorial and worldwide corporation tax systems on outbound M&As
3 Data for research in European business taxation
4 Designing and implementing a destination-based corporation tax
Phase 7 Business taxation
1 Personal taxes and location decisions
2 Corporate taxation and capital
3 Territoriality
Phase 6 Taxes and behaviour: banks, environments & incentives
1 Carbon tax
2 Top earner migration
3 R&D and patents
4 Bank tax
Phase 5 Tax policy in an uncertain world
1 Profit allocation & business restructuring
2 FDI and corporate tax
3 Taxation and the financial crisis
4 Taxes and cross-border acquisitions
Phase 4 The impact & design of business taxation in a globalised world
1 Worldwide corporate income taxes
2 Corporate tax competition
3 EU corporate tax consolidation
4 Who bears the burden of greater non-wage labour costs?
5 Evaluating EU proposals for financial services VAT reform
Phase 3 International tax & economic welfare
1 UK corporation tax deters corporate headquarters from locating in the UK
2 UK Government’s corporation tax proposals could damage the UK’s competitiveness
3 How does overseas investment affect activity at home?
4 Multinationals’ capital structure, thin capitalization rules, and corporate tax competition
5 The effects of company taxation in EU Accession Countries on German multinationals
Phase 2 The welfare implications of international taxation and tax competition
1 Corporation tax is borne by workers, not shareholders
2 Common Consolidated Corporate Tax Base: large countries revenue would rise under the EU’s proposals
3 Corporation tax creates unemployment
4 Globalisation generates higher corporation tax revenues
5 Tax competition in income tax as well as corporation tax
Phase 1 The effects of international taxation on business
1 The effects of international taxation on the activities of multinational companies: a survey of existing evidence & data sources
2 How are plant location decisions and capital flows in Europe affected by corporate income taxes?
3 How far do differences in international tax regimes between countries affect financial policies?
4 Profit shifting within the EU: evidence from Germany
5 Do non-profit taxes affect the location of economic activity? Evidence from the EU
6 An economic analysis of ECJ judgements on corporate income taxes in the EU
for multinational companies, but also for tax policy-makers.
Policy Papers
1 Who bears the burden of corporate income taxation?
2 Quantifying international tax avoidance: a review of the academic literature
3 The effect of taxes on foreign direct investment: a survey of the empirical evidence
4 Tax competition
5 Tax Incentives for R&D
6 Economic theory of the optimal taxation of multinational profit
7 The impact of worldwide vs territorial taxation on the location of assets and the scale of investment: A survey of the empirical evidence
8 Destination-Based Cash Flow Taxation
Uncertainty Survey
1 Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey
Phase 12 The future of taxing multinationals
1 Do domestic companies pay more tax in the UK than multinationals?
2 New Players, New Game: the role of public and political debate in the development of action on international tax issues
3 What will the OECD BEPS Indicators indicate?
Phase 11 BEPS and Beyond
1 Where do multinationals hold intangible assets, and why?
2 How important is tax uncertainty for investment? A survey
Phase 10 Britain, Europe and Tax Competition
1 Capital taxation, investment, growth, and welfare
Phase 9 International Taxation: Base Erosion, Profit Shifting and Distortions to Real Activity
1 Anti-avoidance legislation and the location choice of multinational firms
2 Former foreign affiliates: cast out and outperformed?
3 Home country taxation and multinational investment: evidence from the UK
Phase 8 Financial sector taxation
1 Effective labor taxation and the international location of headquarters
2 Effects of territorial and worldwide corporation tax systems on outbound M&As
3 Data for research in European business taxation
4 Designing and implementing a destination-based corporation tax
Phase 7 Business taxation
1 Personal taxes and location decisions
2 Corporate taxation and capital
3 Territoriality
Phase 6 Taxes and behaviour: banks, environments & incentives
1 Carbon tax
2 Top earner migration
3 R&D and patents
4 Bank tax
Phase 5 Tax policy in an uncertain world
1 Profit allocation & business restructuring
2 FDI and corporate tax
3 Taxation and the financial crisis
4 Taxes and cross-border acquisitions
Phase 4 The impact & design of business taxation in a globalised world
1 Worldwide corporate income taxes
2 Corporate tax competition
3 EU corporate tax consolidation
4 Who bears the burden of greater non-wage labour costs?
5 Evaluating EU proposals for financial services VAT reform
Phase 3 International tax & economic welfare
1 UK corporation tax deters corporate headquarters from locating in the UK
2 UK Government’s corporation tax proposals could damage the UK’s competitiveness
3 How does overseas investment affect activity at home?
4 Multinationals’ capital structure, thin capitalization rules, and corporate tax competition
5 The effects of company taxation in EU Accession Countries on German multinationals
Phase 2 The welfare implications of international taxation and tax competition
1 Corporation tax is borne by workers, not shareholders
2 Common Consolidated Corporate Tax Base: large countries revenue would rise under the EU’s proposals
3 Corporation tax creates unemployment
4 Globalisation generates higher corporation tax revenues
5 Tax competition in income tax as well as corporation tax
Phase 1 The effects of international taxation on business
1 The effects of international taxation on the activities of multinational companies: a survey of existing evidence & data sources
2 How are plant location decisions and capital flows in Europe affected by corporate income taxes?
3 How far do differences in international tax regimes between countries affect financial policies?
4 Profit shifting within the EU: evidence from Germany
5 Do non-profit taxes affect the location of economic activity? Evidence from the EU
6 An economic analysis of ECJ judgements on corporate income taxes in the EU
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