University of Oxford

Oxford University Centre for Business Taxation

2016

Are financing constraints binding for investment? Evidence from natural experiment

Are we moving in the right direction? Public disclosure of tax information and other EC/EP proposals to reduce aggressive tax planning

Balancing act: weighing the factors affecting the taxation of capital income in a small open economy

Can 'the Good Law' get better?

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

Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries

DIW Weekly Report 40/2015 Bankkredite wichtig fuer Unternehmensinvestitionen (Bank loans are important for firm investment)

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

Efficiency and welfare costs of VAT; evidence from VAT notches

Enhanced cooperation: A way forward for tax harmonization in the EU?

EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox

Evidence for profit shifting with tax sensitive capital stocks

Firms' financial and real responses to credit supply shocks: evidence from firm-bank relationships in Germany

G20 Corporation Tax Ranking (2016)

How can a country 'graduate' from procyclical fiscal policy? Evidence from China

Large and influential: firm size and governments' corporate tax rate choice?

Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey

Northern Ireland corporation tax (2016)

R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities

R&D Tax Incentives

Regulatory competition in capital standards with selection effects among banks

Research and Innovation for Smart Specialization Strategy

Response to consultation document "Improving Large Business Tax Compliance" published by HMRC on July 22 2015.

Response to the consultation on the tax deductibility of corporate interest expense