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Oxford University Centre for Business Taxation
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2020

A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) & Taxation

Banking on Failure

Barclays Mercantile Business Finance Ltd v Mawson: Living with uncertainty

Can taxes tame the banks? Evidence from European bank levies

COVID-19 Challenges for the Arm's Length Principle

Digital Services Taxes: Principle as a Double-Edged Sword

Discretionary Fiscal Responses to the Covid-19 Pandemic

Employment Status, Tax and the Gig Economy-Improving the Fit or Making the Break?

Exploring the Impact of EU Law on Environmental Taxation

Fell by the Wayside: Trade integration and policy choices of local governments

How important are local knowledge spillovers of public R&D and what drives them?

How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS

Investment responses to tax policy under uncertainty

Le droit fiscal à la lumière du droit des femmes

Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) 1971: A Delphic Pronouncement and a Fundamental Tension

Patent Boxes and the Success Rate of Applications

Section 111: preparing for a new tax in respect of certain plastic packaging

Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme

Tackling fiscal "abuse of law" in the UK: different routes to a single destination

Tax and employment status: myths that are endangering sensible tax reform

Tax Policy and the COVID-19 Crisis

Taxes and Location of Targets

Tec(h)tonic Shifts: Taxing the "Digital Economy"

The Allowance for Corporate Equity 30 years on