The design of presumptive tax regimes in selected countries von Mas-Montserrat, Mariona, Colin, Céline, Brys, Bert

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The Global Minimum Tax and the taxation of MNE profit von Hugger, Felix, Ana Cinta González Cabral, Bucci, Massimo, Gesualdo, Maria, Pierce O’Reilly

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Tax and Investment by Multinational Enterprises von Hanappi, Tibor, Whyman, David

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A time series perspective on income-based tax support for R&D and innovation von Ana Cinta González Cabral, Appelt, Silvia, Hanappi, Tibor, Galindo-Rueda, Fernando, Pierce O’Reilly, Bucci, Massimo

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Effective tax rates for R&D intangibles von Ana Cinta González Cabral, Hanappi, Tibor, Appelt, Silvia, Galindo-Rueda, Fernando, Pierce O’Reilly

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Net effective carbon rates von Garsous, Grégoire, Mateo, Mark, Teusch, Jonas, Theodoropoulos, Konstantinos, Tricaud, Astrid, Kurt van Dender

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Design features of income-based tax incentives for R&D and innovation von Ana Cinta González Cabral, Pierce O’Reilly, Appelt, Silvia, Galindo-Rueda, Fernando, Hanappi, Tibor

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Effective tax rates of MNEs von Hugger, Felix, Ana Cinta González Cabral, Pierce O’Reilly

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Update to the economic impact assessment of pillar one von Pierce O’Reilly, Hanappi, Tibor, Delpeuch, Samuel, Hugger, Felix, Whyman, David

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The taxation of labour vs. capital income von Hourani, Diana, Millar-Powell, Bethany, Perret, Sarah, Ramm, Antonia

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The design of presumptive tax regimes von Mas-Montserrat, Mariona, Colin, Céline, Ribault, Eugénie, Brys, Bert

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The potential of tax microdata for tax policy von Seán Kennedy

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La conception des régimes d’imposition forfaitaire von Mas-Montserrat, Mariona, Colin, Céline, Ribault, Eugénie, Brys, Bert

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Special Feature: Average personal income tax rate and tax wedge progression in OECD countries von OECD

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Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form von Anna Milanez, Barbara Bratta

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Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic von Bert Brys, Ján Remeta, Sarah Perret, Martin Jareš

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Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries von Tibor Hanappi

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Taxation and the future of work: How tax systems influence choice of employment form von Anna Milanez, Barbara Bratta

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The distributional effects of energy taxes von Florens Flues, Alastair Thomas

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Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition von Kurt van Dender, Tibor Hanappi, Luisa Dressler

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