Do gender disparities in academia reflect that female scholars are held to higher standards than males? We address this question by comparing the scientific merit of male and female academic economists who make the same career step. Across four domains - i.e. faculty positions, network...

Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other...

The rules demarcating debt and equity for tax purposes differ across countries, hence the possibility that a hybrid instrument is treated as equity in one country and debt in another and that a firm with foreign investment can combine tax favored dividend income in the home country and tax...

Corporate tax systems generally maintain a sharp distinction between debt and equity, however, the advent of hybrid instruments has transformed the universe of financial instruments into a debt-equity continuum and tax systems therefore need to draw lines that distinguish the set of debt...

This paper develops a theoretical model of corporate taxation in the presence of financially integrated multinational firms. Under the assumption that multinational firms at least partly use internal loans to finance foreign investment, we find that the optimal corporate tax rate is positive...