University of Oxford
Oxford University Centre for Business Taxation
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2023

The adoption of BEPS in the United Kingdom

The Allowance for Corporate Equity 30 years on

The anatomy of tax avoidance counteraction: abuse of law in a tax context at member state and European Union level

The arm's length principle and distortions to multinational firm organization

The asymmetrical treatment of debt and equity finance under UK tax law

The Behavioral Elasticity of Tax Revenue

The Border-Adjusted Tax and tax treaties

The case for a border adjusted tax

The Common Interests of Health Protection and the Economy: Evidence From Scenario Calculations of COVID-19 Containment Policies

The competitiveness of the UK corporation tax rate

The corporate investment response to the domestic production activities deduction

The crossroads verus the seesaw: getting a 'fix' on recent international tax policy developments

The David R. Tillinghast Lecture The Rising Tax-Electivity of U.S. Corporate Residence

The deep-pocket effect of internal capital markets

The definitions of income

The delicate balance: tax, discretion and the rule of law

The Destination-Based Cash Flow Tax and the Double Tax Treaties

The direct incidence of corporate income tax on wages

The downside of formula apportionment - evidence on factor demand distortions

The dynamic economic effects of a US corporate income tax rate reduction

The Economic Effects of EU Tax Jurisprudence

The economics of advance pricing agreements

The economics of corporate and business tax reform

The effect of awareness and incentives on tax evasion