Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Research by Casi, Gavrilova, Murphy, & Zoutman 2022
Explore our selection of recent research on the different channels of corporate tax avoidance such as transfer pricing, debt-shifting and strategic location of intangible assets.
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Assessing Profit Shifting Using Country-by-Country Reports: a Non-Linear Response to Tax Rate Differentials
Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data
How large is corporate tax base erosion and profit shifting? A general equilibrium approach