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Oxford University Centre for Business Taxation
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2014

Place-based policies

Public pressure and corporate tax behaviour

Regulatory choice: observations on the recent experience with corrective taxes in the financial sector

Sham, tax avoidance and a 'realistic view of facts'

Should transactions services be taxed at the same rate as consumption?

Supplement 20

Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers

Tax competition and the efficiency of 'benefit-related' business taxes

Taxation and the optimal constraint on corporate debt finance

Taxation of shareholder income and the cost of capital in a small open economy

Taxing multinationals in the presence of internal capital markets

Temporary increase in annual investment allowance: a 2013 Finance Act note

The 'upgraded' strategy against harmful tax practices under the BEPS Action Plan

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

The economics of advance pricing agreements

The elasticity of corporate taxable income: new evidence from UK tax records

The occurrence of tax amnesties: theory and evidence

The role of headquarters in multinational profit shifting strategies

The Tax Base for CCCTB: The Role of Principles

The taxation of non-profit organizations after Stauffer

The use of neutralities in international tax policy

US Supreme Court unanimously chooses substance over form in foreign tax credit

VAT Rates in Europe

What do we know about corporate tax competition?