University of Oxford

Oxford University Centre for Business Taxation

2021

A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals

Macroeconomic effects of a 10-year tax-financed government investment plan

Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials

Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies

Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?

Comparing Proposals to Tax Some Profit in the Market Country

Corporate Tax Cuts for Small firms: What Do Firms Do?

Does a Wealth Tax Improve Equality of Opportunity?

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries

Investment responses to tax policy under uncertainty

Lost in Translation: Excess Returns and the Search for Substantial Activities

Open Economy Public Finance

Pareto-Improving Minimum Corporate Taxation

Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination

Section 112: repeal of carbon emissions tax

Sections 42-85 and Schedules 9-15: Plastic packaging tax

Should the EU implement a minimum corporate taxation directive?

Some observations on the tax-related provisions in the EU - UK Trade and Cooperation Agreement

Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates

The OECD/G20 Inclusive Framework's Two-Pillar Solution

The Quasi-Global GILTI Tax

The Value Creation Mythology

To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements