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All Outputs (6)

Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019) (2021)
Journal Article

This article surveys the literature on the relationship between corporate income taxation and inequality through the lens of the recent book The triumph of injustice—How the rich dodge taxes and how to make them pay by Saez and Zucman (2019). First,... Read More about Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019).

Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment (2018)
Journal Article

Tax avoidance by multinational enterprises (MNEs) is a global problem. Most crossborder trade occurs within MNEs, susceptible to abuse of gaps and loopholes in domestic and international tax law that allow “profit shifting” between fiscal jurisdictio... Read More about Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment.