These working papers are for discussion purposes only, contents should be considered preliminary and are not to be quoted or reproduced without the author’s permission.
The Pass-Through of Differential Commodity Taxes: Do Relative Taxes among Competitors Matter? Ander Iraizoz and José M. Labeaga WP26/03, July 2026
"Does global financial transparency improve tax compliance in developing countries?" Niels Johannesen, Lauge Larsen, and Nadine Riedel WP26/02, June 2026
"Anticipatory Effects of Corporate Tax Shaming: Evidence from the European Union" Raphaëlle Soffe, and Trevor Incerti WP 26/01, February 2026
Tax Incentives and Venture Capital Risk-Taking Murillo Campello and Guilherme Junqueira WP25/10 October 2025
Taxed Out? How Early 20th Century Regional Tax Adoptions Shaped Interstate Firm Relocations Stefan Smutny WP25/09 September 2025
The Global Minimum Tax and The Future of International Taxation John Vella WP25/08 August 2025
Effects of International Tax Provisions on Domestic Labor Markets Daniel G. Garrett, Eric Ohrn and Juan Carlos Suarez Serrato WP25/07 July 2025
"Designing Net Wealth Taxes - Challenges in Valuating Shares in Unlisted Companies" Henrik Skar, Simone Traini, Peter Koerver Schmidt and Erlend Thinn Solheim WP25/06 July 2025
"The Hole in the Global Minimum Tax" Adam Kern WP25/05 July 2025
"Tax Neutrality Treatment of Investment Funds in the European Union" Ana Paula Dourado, Jessica M. Müller, Leidson Rangel, and Christoph Spengel WP25/04 July 2025
"Tax-Induced Spatial Substitution and the Price Elasticity of Fuel Demand" Ander Iraizoz WP25/03 July 2025
"The Distribution of Profit Shifting" Sarah Clifford, Jakob Miethe and Camille Semelet. WP25/02 July 2025
"Perception and Salience of Social Security Contribution Incentives: Evidence from Voluntary Contributions " Ander Iraizoz WP25/01 January 2025
