University of Oxford

Oxford University Centre for Business Taxation

Types of Tax: Corporate Income Tax

Profit-shifting and measured productivity of multinational firms

Prohibition of Abuse of (Community) Law - The Creation of a New General Principle of EC Law Through Tax

Prohibition of abuse of law: a new general principle of EU law?

Proposals for controlled foreign companies reform: a tale of two principles

Public pressure and corporate tax behaviour

Reforming an asymmetric union: on the virtues of dual tier capital taxation

Reimagining capital income taxation

Residual profit allocation by income

Restoring Trust in the 'Fairness' of Corporate Taxation

Revenue guidance: the limits of discretion and legitimate expectations

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Should tax policy favor high- or low-productivity firms?

Should transactions services be taxed at the same rate as consumption?

Small business taxation

Stabilizing "pillar one" corporate profit reallocation in an uncertain environment

Stimulating investment through incorporation

Strategic Line Drawing between Debt and Equity

Structures and processes in tax policy-making

Tax Avoidance

Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes

Tax Competition, Tax Co-operation and BEPS

Tax evasion and tax avoidance in developing countries: the role of international profit shifting

Tax Haven Activities and the Tax Liabilities of Multinational Groups

Tax Policy and the COVID-19 Crisis