Content
2025
- 033 When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information
by Jeanne Bomare & Matthew Collin - 032 Safely Opening Pandora’s Box: A Guide for Researchers Working with Leaked Data
by Annette Alstadsæter & Matthew Collin & Andreas Økland - 031 Proportional Treatment Effects in Staggered Settings: An Approach for Poisson Pseudo-Maximum Likelihood
by Ninon Moreau-Kastler - 030 Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms
by Jules Ducept & Sarah Godar - 029 Enforcing Taxes on Cryptocurrencies
by Hjalte Fejerskov Boas & Mona Barake - 028 The End of Londongrad? Ownership transparency and Offshore Investment in Real Estate
by Matthew Collin & Florian M. Hollenbach & David Szakonyi - 027 The Political Costs of Taxation
by Eva Davoine & Joseph Enguehard & Igor Kolesnikov - 026 Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise
by Sónia Cabral & Joana Garcia & Raquel Miranda & Susana Peralta & João Pereira dos Santos - 025 Global Minimum Tax and Profit Shifting
by Tomáš Boukal & Petr JanskyÌ & Miroslav PalanskyÌ
2024
- 024 Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange
by Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Larsen & Gabriel Zucman - 023 All that glitters? Golden visas and real estate
by João Pereira dos Santos & Kristina Strohmaier - 022 The Market for Tax Havens
by Sébastien Laffitte - 021 Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France
by Margarita Lopez Forero & Benjamin Michallet - 011 Profit Shifting and International Tax Reforms
by Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal
2023
- 020 Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT
by Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides - 019 The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty
by Enea Baselgia - 018 Fiscal Consequences of Corporate Tax Avoidance
by Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky - 017 Benchmarking Country-by-Country Reports
by Giulia Aliprandi & Gerrit von Zedlitz - 016 Corporate tax avoidance and sales: micro evidence and aggregate implications
by Julien Martin & Mathieu Parenti & Farid Toubal - 015 Tax avoidance and the complexity of multinational enterprises
by Manon Francois & Vincent Vicard - 014 Effective Tax Rates and Firm Size
by Pierre Bachas & Anne Brockmeyer & Roel Dom & Camille Semelet - 013 Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence From Switzerland
by Samira Marti & Isabel MartÃnez & Florian Scheuer - 012 Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists
by Enea Baselgia & Isabel Z. MartÃnez - 010 The long way to tax transparency: lessons from the early publishers of country-by-country reports
by Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz
2022
- 009 Tax Planning by European Banks
by Mona Barake - 008 Increasing cross-border ownership of real estate: Evidence from Norway
by Annette Alstadsæter & Andreas Økland - 007 Global profit shifting, 1975–2019
by Ludvig Wier & Gabriel Zucman - 006 Revealing 21% of GDP in Hidden Assets: Evidence from Argentina’s Tax Amnesties
by Juliana Londoño-Vélez & Dario Tortarolo - 005 A Modern Excess Profit Tax
by Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman - 004 Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK
by Jeanne Bomare & Ségal Le Guern Herry - 003 Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
by Javier Garcia-Bernardo & Gabriel Zucman & Petr Janský - 002 Pennies from Haven: Wages and Profit Shifting
by Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer - 001 Who Owns Offshore Real Estate? Evidence from Dubai
by Annette Alstadsæter & Bluebery Planterose & Gabriel Zucman & Andreas Økland