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Journal Article
The effects of corporate taxes on small firmsWe study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland...
Corporate tax Investment Small businessesWorking Paper
Profit shifting by multinational corporations in Kenya: The role of internal debtIllicit financial flows directly impact a country’s ability to raise, retain, and mobilize its own resources to finance sustainable development...
Profit shifting Corporate tax Multinational firmsWorking Paper
The indirect costs of corporate tax avoidance exacerbate cross-country inequalityCorporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries...
Profit shifting Tax avoidance Tax havensWorking Paper
Profit-shifting behaviour of emerging multinationals from IndiaThis paper examines the profit-shifting behaviour of emerging multinational firms from India...
Corporate tax Multinational firms Offshore financial centresWorking Paper
Combatting debt bias in South African firms: The case for an allowance for corporate equityThe problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing...
Debt bias Investment incentives Corporate taxJournal Article
When Do Developing Countries Negotiate Away Their Corporate Tax Base?Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
Developing countries Foreign Direct Investment Corporate tax