- **Cobham, Alex, Tommaso Faccio, Javier Garcia-Bernardo, Petr Jansk ́y, Jeffery Kadet, and Sol Picciotto** , “A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals,” _Global Policy_ , 2021, _13_ , 18–33.

- **Dasgupta, Partha and Joseph Stiglitz** , “On optimal taxation and public production,” _The Review of Economic Studies_ , 1972, _39_ (1), 87–103.

- **Davies, Ronald B., Julien Martin, Mathieu Parenti, and Farid Toubal** , “Knocking on Tax Havens Door: Multinational Firms and Transfer Pricing,” _The Review of Economics and Statistics_ , 03 2018, _100_ (1), 120–134.

- **de Mooij, Ruud and Li Liu** , “At a cost: The Real Effects of Transfer Pricing Regulations,” _IMF Economic Review_ , 2020, _68_ , 268–306. **and** , “At a cost: The real effects of thin capitalization rules,” _Economics Letters_ , 2021, _200_ ,

- 109745.

- **Devereux, Michael, Francois Bares, Sarah Clifford, Judith Freedman, Irem Guceri, Martin McCarthy, Martin Simmler, and John Vella** , “The OECD Global Anti-Base Erosion Proposal,” Technical Report 2020. Report.

- **Diamond, Peter A and James A Mirrlees** , “Optimal taxation and public production I: Production efficiency,” _The American economic review_ , 1971, _61_ (1), 8–27.

- **Dyreng, Scott D., Michelle Hanlon, Edward L. Maydew, and Jacob R. Thornock** , “Changes in corporate effective tax rates over the past 25 years,” _Journal of Financial Economics_ , 2017, _124_ (3), 441–463.

- **Egger, Peter H. and Georg Wamser** , “The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design,” _Journal of Public Economics_ , 2015, _129_ , 77–91.

- **Ferrari, Alessandro, S ́ebastien Lafitte, Mathieu Parenti, and Farid Toubal** , “Profit Shifting Frictions and the Geography of Multinational Activity,” 2022.

- **Fuest, Clemens, Andreas Peichl, and Sebastian Siegloch** , “Do higher corporate taxes reduce wages? Micro evidence from Germany,” _American Economic Review_ , 2018, _108_ (2), 393–418. **, Nadine Riedel et al.** , “Tax evasion and tax avoidance in developing countries: The role of international profit shifting,” _Oxford University Centre for Business Taxation Working Papers_ , 2010, (1012).

- **Garcia-Bernardo, Javier and Petr Jansk ́y** , “Profit shifting of multinational corporations worldwide,” Technical Report 2021. ICTD Working Paper.

- **, , and Thomas Tørsløv** , “Decomposing Multinational Corporations Declining Effective Tax Rates,” _IMF Economic Review_ , 2022, _70_ (2), 338–381.

- **Garicano, Luis, Claire Lelarge, and John Van Reenen** , “Firm size distortions and the productivity distribution: Evidence from France,” _American Economic Review_ , 2016, _106_ (11), 3439–79.

- **Garriga, Pablo and Dario Tortarolo** , “Firms as Tax Collectors,” 2022. Working Paper.

- **Gumpert, Anna, Jr. Hines James R., and Monika Schnitzer** , “Multinational Firms and Tax Havens,” _The Review of Economics and Statistics_ , 10 2016, _98_ (4), 713–727.

- **Guner, Nezih, Gustavo Ventura, and Yi Xu** , “Macroeconomic implications of size-dependent policies,” _Review of Economic Dynamics_ , 2008, _11_ (4), 721–744.

- **Jansk ́y, Petr** , “Corporate Effective Tax Rates for Research and Policy,” _Public Finance Review_ , 2022, _0_ (0), 10911421221137203.

- **Johannesen, Niels** , “The global minimum tax,” _Journal of Public Economics_ , 2022, _212_ , 104709.

- **Klemm, Alexander** , “Causes, benefits, and risks of business tax incentives,” _International Tax and_

18