Research
PUBLISHED RESEARCH
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. and Le Pouhaër, E. (2023). Tax Revenue from Pillar One Amount A: Country-by-Country Estimates. Revise & Resubmit, Journal of International Tax and Public Finance.
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. & H. Fejerskob Boas (2023). Who Owns Cryptocurrencies? Evidence from Denmark
Barake, M. & A. Okland (2023). Characteristics of Self-reporting Crypto Owners
PUBLISHED REPORTS
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