Policy Papers
1 Who bears the burden of corporate income taxation?
Clemens Fuest
2 Quantifying international tax avoidance: a review of the academic literature
Nadine Riedel
3 The effect of taxes on foreign direct investment: a survey of the empirical evidence
Johannes Voget
4 Tax competition
Michael Devereux
5 Tax Incentives for R&D
Irem Guceri
6 Economic Theory of the Optimal Taxation of Multinational Profit
Michael Devereux
7 The impact of worldwide vs territorial taxation on the location of assets and the scale of investment: A survey of the empirical evidence
Martin Simmler
8 Destination-Based Cash Flow Taxation
Michael Devereux
Surveys
1 Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey
Michael Devereux
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