This paper analyzes whether taxes create a price wedge between legal and illicit cigarettes and thereby affect the availability and trade of illicit whites across markets.

This paper analyses the impact of two new international tax provisions, GILTI and FDII, passed under the Tax Cuts and Jobs Act, on U.S. multinational corporations' location of new capital. We analyze whether these rules help retain internationally mobile rents within the U.S. tax base and the...

Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S....

Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes.

Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes.