University of Oxford

Oxford University Centre for Business Taxation

Types of Tax: Corporate Income Tax

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

Corporate tax policy and incorporation in the EU

Corporate tax policy under the Labour government: 1997-2010

Corporate tax practices and aggressive tax planning in the EU

Corporate tax regime and international allocation of ownership

Corporate tax risk and tax avoidance: new approaches

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

Corporate Taxation and Multinational Activity

Corporate taxation and the choice of patent location within multinational firms

Corporate taxation in the OECD in a wider context

Corporation tax buoyancy and revenue elasticity in the UK

Corporation tax in the United Kingdom

Corporation tax rates - structural reform abandoned?

Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure

Debt Shifting in Europe

Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations

Destination-based cash flow taxation

Discretionary Fiscal Responses to the Covid-19 Pandemic

Do companies invest more after shareholder tax cuts?

Do Countries Compete over Corporate Taxes?

Do experts help firms optimize?

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