Publications

December 17, 2014

Potential benefits of tax inversion remain (huge): with the model and full country ranking

The recent actions of the US Treasury to reign in corporate tax inversions leave their rationale largely intact: the potential tax benefits of inversions remain unchanged and huge.

Image for Potential benefits of tax inversion remain (huge): with the model and full country ranking
October 30, 2014

Ranking the Stars: Network Analysis of Bilateral Tax Treaties

With a novel approach this paper sheds light on the international tax planning possibilities of multinationals.

Image for Ranking the Stars: Network Analysis of Bilateral Tax Treaties
April 23, 2014

Saving behavior and risk taking: Evidence from the Dutch Tax Reform in 2001

We estimate the impact of the marginal tax rate on the ownership in risk-bearing assets and on the share in total assets.

Image for Saving behavior and risk taking: Evidence from the Dutch Tax Reform in 2001
February 3, 2014

The Foreign Investment Effects of Tax Treaties

We examine the impact of bilateral and multilateral tax treaties on bilateral FDI stocks in 34 OECD countries.

Image for The Foreign Investment Effects of Tax Treaties