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2026-01-14
CORE DP 2025 / 23
Minimum tax, tax haven and the foreign direct investment / Jean Hindriks, Yukihiro Nishimura > Technological advances and economic globalization have enabled multinational enterprises (MNEs) t
2026-01-14
CORE DP 2025 / 22
Tax and Development: Competition for real investment and Profit Shifting / Jean Hindriks, Yukihiro Nishimura > We develop a simple conceptual framework of asymmetric countries competing simult
2025-12-04
CORE DP 2025 / 21
A Note on the Approximability of the Balanced Minimum Evolution Problem / Daniele Catanzaro, Raffaele Pesenti, Francesco Pisanu > The Balanced Minimum Evolution Problem (BMEP) is an APX -hard