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Oxford University Centre for Business Taxation
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2023

Business tax incentives

Business tax: the coalition years and the next parliament

Business taxation in a globalized world

Can 'the Good Law' get better?

Can Pillar Two be Leveraged to Save Pillar One?

Can taxes tame the banks? Evidence from European bank levies

Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases

Capital tax reform and the real economy: the effects of the 2003 dividend tax cut

Capitalists in the twenty-first century

Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?

Carbon taxation in the EU: expanding EU carbon price

Carbon-motivated border tax adjustments: old wine in green bottles?

Case notes: Samadian v HMRC: deductibility of travel expenses when working from home

Cash flow taxes in an international setting

Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information

Cash-flow taxes in an international setting

Casting a wider tax net: Experimental evidence from Costa Rica

CBT Corporate tax ranking

Central-local government fiscal relations and cyclicality of public spending: Evidence from China

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

Chi paga realmente l'ires? Ancora brutte notizie per i lavoratori dipendenti (Who really pays the corporate income tax? Bad news for the employees)

Climate change - environmental and technology policies in a strategic context

Closer to an Internal Market? The Economic Effects of EU Tax Jurisprudence

Commission v Ireland. Activities carried out by public authorities