The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...

This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...

The canonical literature in law and economics has argued that tax laws are more efficient than other areas of law (e.g., private law) in redistributing income. Focusing on two basic features of globalization – marketization of the state-constituent relationship and the fragmentation of...

"I am a programmer with a Masters degree from a prominent college in the United States. I work 10 hour days and come in on weekends on a regular basis for my company. I pay my taxes and still manage to give back to my community. So why is my country doing nothing when my job is being threatened...

Drawing on a large and growing body of research, I summarize how rationalization, marketization, and globalization have eroded middle-class employment opportunities since the 1980s. Then I document the extent to which over the same time-period financial interests, including senior corporate...