University of Oxford

Oxford University Centre for Business Taxation

Research Themes: Real activity

An applied analysis of ACE and CBIT reforms in the EU?

Corporate tax effects on the quality and quantity of FDI

Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns

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

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

Do taxes affect the location of corporate headquarters?

Does ownership affect the impact of taxes on firm behaviour? Evidence from China

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

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

Formula Apportionment: Is it better than the current system and are there better alternatives?

Headquarter relocations and international taxation

How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK

International taxation and MNE investment: evidence from the UK change to territoriality

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

Profit-shifting and measured productivity of multinational firms

Research Themes: Real activity

Taxes and Location of Targets

The direct incidence of corporate income tax on wages

The effects of EU formula apportionment on corporate tax revenues

The European Commission's proposal for a common consolidated corporate tax base

The impact of investment incentives: evidence from UK corporation tax returns

The tax treatment of debt and equity

Thin Capitalization Rules in the Context of the CCCTB

Where does multinational investment go with Territorial Taxation