University of Oxford

Oxford University Centre for Business Taxation

2023

WP23/02 Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax

WP23/03 Using Computerized Information to Enforce VAT: Evidence from Pakistan

WP23/04 How to Improve Small Firms' Payroll Tax Compliance? Evidence from a randomized Field Experiment

WP23/05 Rationalizing formula apportionment

WP23/06 The Mirage of Mobile Capital

WP23/07 Tax Policy and Investment in a Global Economy

Zinsschranke, Verlustverrechnungsbeschränkung und steuerpolitische Zukunftserwartungen aus Unternehmenssicht