Sebastian Beer

• Coming Clean on Your Taxes
• Cost and Benefits of Tax Treaties with Investment Hubs
• Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers
• Exploring Residual Profit Allocation
• Hidden Treasure
• How to Evaluate Tax Expenditures
• International Corporate Tax Avoidance
• Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
• Keeping It Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing
• Tax Spillovers from US Corporate Income Tax Reform