University of Oxford

Oxford University Centre for Business Taxation

2018

Are Presumptive Taxes a Good Option for Taxing Self-Employed Professionals in Developing Countries

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data

At a cost: the real effects of transfer pricing regulations

Behavioural response to time notches in transaction tax: Evidence from stamp duty in Hong Kong and Singapore

Capitalists in the twenty-first century

Casting a wider tax net: Experimental evidence from Costa Rica

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

Decomposing the Margins of Transfer Pricing

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection

Finance (No.2) Act 2017 Notes: Section 20 and Schedule 5: corporate interest restriction

Finance Act 2018 notes: Section 33 and Schedule 9: bank levy

Firms Response to Tax Enforcement through Audits

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

Gaming destination-based cash flow taxes

How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany

How cost-effective is public R&D in stimulating firm innovation?

How do Entrepreneurial Portfolios Respond to Income Taxation

Information, Asymmetric Incentives or Withholding? Understanding the Self-Enforcement of Value-Added-Tax

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blind Spots

International tax planning under a destination-based cash flow tax

International Taxation in the United Kingdom post-BEPS

Local fiscal policies and their impact on the number and spatial distribution of new firms

Localization Economies and the Sensitivity of Firm Foundations to Changes in Taxation and Public Expenditures