University of Oxford

Oxford University Centre for Business Taxation

2015

A British lesson in corporate income tax

Aggressive Tax Planning by Multinational Enterprises: Mechanisms and Evidence

Are we heading towards a corporate tax system fit for the 21st century?

Base erosion, profit-shifting and developing countries

BEPS and EU

Business tax: the coalition years and the next parliament

Business Taxation under the Coalition Government

Can the UK tax system remain competitive after BEPS?

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

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

Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns

Corporate tax practices and aggressive tax planning in the EU

Destination-based cash flow taxation

Do better entrepreneurs avoid more taxes?

Do companies invest more after shareholder tax cuts?

Do experts help firms optimize?

Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation

Does ownership affect the impact of taxes on firm behaviour? Evidence from China

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

Effects of AIA thresholds on aggregate investment (2015 Budget comment)

Efficiency and welfare costs of VAT; evidence from VAT notches

Evidence-based policy making? The Commission's proposal for an FTT

Firm Level Models - Specifically Firm Models based upon Large Data Sets

Governance and taxes: evidence from regression discontinuity