Embedded Files
PUBLISHED RESEARCH
Barake, M., & Le Pouhaër, E. (2024). Tax revenue from Pillar One Amount A: Country-by-country estimates. International Tax and Public Finance, 1-61.
Barake, M. P-E Chouc, Neef, T. and Zucman, G. (2022). Revenue Effects of the Global Minimum Tax Under Pillar Two. Intertax, 50(10), 689-710. [Online Appendix 1] [Online Appendix 2]
Barake, M., Capelle-Blancard (2019). Focus on Tax Havens. Bankers, Markets & Investors nº 156.
Barake, M., Capelle-Blancard, G., Lé, M. (2018) Les banques et les paradis fiscaux, Revue d’Economie Financière
WORK IN PROGRESS
Barake, M. & A. Økland (2024). Who Owns Cryptocurrencies ? Skatteforsk Working Paper No. 17
Barake, M. & H. Fejerskov Boas (2024). Enforcing Taxes on Cryptocurrencies.
Barake, M. (2023). Tax planning by European Banks. EU Tax Observatory, Working Paper no. 9
PUBLISHED REPORTS
Barake, M (2025). Unpacking the OECD Two-Pillar Solution. Skatteforsk Note 4-2025.
Barake, M., Neef, T., Chouc, P. E., & Zucman, G. (2021). Collecting the tax deficit of multinational companies simulations for the European Union , EU Tax Observatory.
Aliprandi, G., Baraké, M., & Chouc, P. E. (2021). Have European Banks left tax haven ? Evidence from country-by-counry data (EU Tax Observatory).
Baraké, M., Theresa, N., Chouc, P. E., & Zucman, G. (2021). Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs , EU Tax Observatory.
Borders, K., Balladares, S., Barake, M., & Baselgia, E. (2023). Digital Service Taxes. EU Tax Observatory notes
Parrinello, Q., Barake, M., & Pouhaër, E. (2023). The Long Road to Pillar One Implementation. EU Tax Observatory notes
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