The thunder of history: the origins and development of the new fiscal sociology / Isaac William Martin, Ajay K. Mehrotra, Monica Prasad -- "The unfair advantage of the few": the New Deal origins of "soak the rich" taxation / Joseph J. Thorndike -- What Americans think of taxes / Andrea Louise...

This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...

This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision...

This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. As a tax measure, we employ the Tax Attractiveness Index (see Keller and Schanz 2013). This index covers 18 different tax factors, such as the taxation of dividends and capital gains,...