Public administrations increasingly rely on consultancies to acquire policy knowledge,
assess stakeholder dynamics, and evaluate governance systems. In this symposium, we …

The global backlash against tax havens has pushed secrecy-seeking capital to explore
alternative opportunities in non-tax-haven countries and new financial technologies …

Financial globalization has enabled multinational corporations to shift profits between
jurisdictions to lower their tax rate, undermining public finances and concerning policy …

We estimate the revenue implications of a destination-based cash-flow tax (DBCFT) for 80
countries. On a global average, DBCFT revenues under unchanged tax rates would remain …

Tech media giants are no strangers to controversy in relation to the payment of corporate
tax, such as the cases of Apple and Facebook (Meta) in Ireland, Alphabet (Google) in the UK …

In the last two decades, tax avoidance has risen to the top of the agenda of policy makers
and international organizations. The majority of political action and academic research has …

Die Unternehmensbesteuerung ist ein wesentlicher Bestandteil des demokratischen
Wohlfahrtsstaates, der öffentliche Einnahmen sichert und distributive Gerechtigkeit fördert …

Private market consultants participate in public policy formulation, yet we know little about
the content of their work, and what explains their impact on public policy. Using interviews …