Discussion und Working Papers

  1. Discussion and Working Paper // 2024

    Taxing Top Incomes in the Emerging World - Economic Impact under the Microscope

    Rising levels of income inequality and tight government budgets have spurred
    discussions in many developing nations about how to appropriately tax high-income earners. In
    this paper, we study taxpayer responses to…

  2. Discussion and Working Paper // 2024

    Leveling the Playing Field? A Qualitative and Quantitative Examination of the EU Directive on Public Country-by-Country Reporting

    The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single…