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Regressive Taxation and Money Machines: Reconciling a Us VAT with Progressivity
The United States and the Pillars
Follow the Money: Why is International Tax Bilateral?
The Case for Coordinated Corporate Tax Rates
Why 15%? Justifying the Global Corporate Minimum Tax
Taxation for a New ‘New Deal’: Short-, Medium-, and Long-Term Options
Building the Gateway: Why the Two Pillars Need Each Other
The New International Tax Regime
- International and Comparative Law
- Tax Law
The Historical Origins of the Multilateral Tax Convention
Taxing Nomads: Reviving Citizenship-Based Taxation for the 21st Century
A Different Tax on Stock Buybacks
The Interaction Between Unilateralism and Multilateralism in International Tax
Build Back Better and Pillar Two: Two Alternative Scenarios