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The Global Corporate Minimum Tax and MNE Home Countries
Fifty Years of ‘Cut To Grow’: How Changing Narratives around Corporate Tax Policy Have Undermined Child and Family Well-Being
The First US Tax Treaty and Its Influence
The Case for Reviving the Corporate AMT
24 International Tax Experts Address Current Tax Reform Efforts in Congress
Senator McCain’s Corporate Tax Proposals: A Critical Examination
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
