Working Papers

From EU Tax Observatory
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33: When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information

Jeanne Bomare and Matthew Collin

32: Safely Opening Pandora’s Box: A Guide for Researchers Working with Leaked Data

Annette Alstadsæter, Matthew Collin and Andreas Økland

31: Proportional Treatment Effects in Staggered Settings: An Approach for Poisson Pseudo-Maximum Likelihood

Ninon Moreau-Kastler

30: Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms

Jules Ducept and Sarah Godar

29: Enforcing Taxes on Cryptocurrencies

Hjalte Fejerskov Boas and Mona Barake

28: The End of Londongrad? Ownership transparency and Offshore Investment in Real Estate

Matthew Collin, Florian M. Hollenbach and David Szakonyi

27: The Political Costs of Taxation

Eva Davoine, Joseph Enguehard and Igor Kolesnikov

26: Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise

Sónia Cabral, Joana Garcia, Raquel Miranda, Susana Peralta and João Pereira dos Santos

25: Global Minimum Tax and Profit Shifting

Tomáš Boukal, Petr JanskyÌ and Miroslav PalanskyÌ

24: Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange

Hjalte Fejerskov Boas, Niels Johannesen, Claus Thustrup Kreiner, Lauge Larsen and Gabriel Zucman

23: All that glitters? Golden visas and real estate

João Pereira dos Santos and Kristina Strohmaier

22: The Market for Tax Havens

Sébastien Laffitte

21: Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France

Margarita Lopez Forero and Benjamin Michallet

20: Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT

Jules Ducept, Evangelos Koumanakos and Panayiotis Nicolaides

19: The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty

Enea Baselgia

18: Fiscal Consequences of Corporate Tax Avoidance

Katarzyna Bilicka, Evgeniya Dubinina and Petr Jansky

17: Benchmarking Country-by-Country Reports

Giulia Aliprandi and Gerrit von Zedlitz

16: Corporate tax avoidance and sales: micro evidence and aggregate implications

Julien Martin, Mathieu Parenti and Farid Toubal

15: Tax avoidance and the complexity of multinational enterprises

Manon Francois and Vincent Vicard

14: Effective Tax Rates and Firm Size

Pierre Bachas, Anne Brockmeyer, Roel Dom and Camille Semelet

13: Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence From Switzerland

Samira Marti, Isabel Martínez and Florian Scheuer

12: Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists

Enea Baselgia and Isabel Z. Martínez

11: Profit Shifting and International Tax Reforms

Alessandro Ferrari, Sébastien Laffitte, Mathieu Parenti and Farid Toubal

10: The long way to tax transparency: lessons from the early publishers of country-by-country reports

Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský and Katia Toledo Ruiz

9: Tax Planning by European Banks

Mona Barake

8: Increasing cross-border ownership of real estate: Evidence from Norway

Annette Alstadsæter and Andreas Økland

7: Global profit shifting, 1975–2019

Ludvig Wier and Gabriel Zucman

6: Revealing 21% of GDP in Hidden Assets: Evidence from Argentina’s Tax Amnesties

Juliana Londoño-Vélez and Dario Tortarolo

5: A Modern Excess Profit Tax

Manon François, Carlos Oliveira, Bluebery Planterose and Gabriel Zucman

4: Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK

Jeanne Bomare and Ségal Le Guern Herry

3: Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Javier Garcia-Bernardo, Gabriel Zucman and Petr Janský

2: Pennies from Haven: Wages and Profit Shifting

Annette Alstadsæter, Julie Brun Bjørkheim, Ronald B. Davies and Johannes Scheuerer

1: Who Owns Offshore Real Estate? Evidence from Dubai

Annette Alstadsæter, Bluebery Planterose, Gabriel Zucman and Andreas Økland