University of Oxford
Oxford University Centre for Business Taxation
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2020

The Behavioral Elasticity of Tax Revenue

The OECD Global Anti-Base Erosion ("GloBE") proposal

The UK General Anti-Avoidance Rule: Transplants and Lessons

The Vagueness of Tax Fairness: A Discursive Analysis of the Commission's 'Fair Tax Agenda'

The Value Creation Mythology

The Virus in the ALP, Issues from the Transfer Pricing Guidance on Risk and Capital in the light of the covid-19 pandemic

Value creation and the allocation of profit under formulary apportionment

VAT Compliance, Trade, and Institutions

What are Minimum Taxes and Why Might One Favor or Disfavor Them?