1 “... of corporate tax systems on investment thus needs to build on a consistent methodological framework covering...”

2 “... represents a form of unintentional misalignment of the corporate tax system with decarbonisation objectives,...”

3 “...R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape...”

4 “... the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises...”

5 “... their impacts across countries. This paper develops a methodology to calculate forward-looking corporate...”

6 “... business tax reform, including a staged reduction of the corporate income tax rate and removal of a range...”

7 “... that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation...”

8 “... Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level...”