Research

Is International Tax Competition only about Taxes? A Market-Based Perspective

Attracting multinational firms is a priority for many countries, leading to a fierce tax competition among governments over the last two decades...

Publications Research

Faculty & Research

Counteracting offshore tax evasion Evidence from the Foreign Account Tax Compliance Act

This paper aims to investigate the effect of the Foreign Account Tax Compliance Act (FATCA) on the deposits held by US global banks through their branches located around the world...

Publications Research

Faculty & Research

The formal rationality of artificial intelligence-based algorithms and the problem of bias

This paper investigates why AI-based algorithms make biased decisions in complex contexts, even when data is largely bias-free. We argue that this is due to the fundamental difference between AI and human rationality in making sense of data...

Publications Research

Faculty & Research

Operating business in Iran: Learning for incoming multinational companies and for local Iranian firms

We investigate the collaboration between an Iranian and a French company in a joint venture aimed at developing radical innovation in the construction sector...

Impact Publications Research