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Oxford University Centre for Business Taxation
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Types of Tax: Value Added Tax

Tax competition and the efficiency of 'benefit-related' business taxes

The 2011 communication on the future of VAT: harnessing the economic crisis for EU VAT reform

The EU VAT treatment of public sector bodies: slowly moving in the wrong direction

The UK Should Increase VAT

The value added tax: its causes and consequences

Types of Tax: Value Added Tax

Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT

VAT - unjust enrichment

VAT and Financial Supplies: What should be taxed?

VAT and the EU internal market: the paradoxes of harmonisation

VAT Compliance, Trade, and Institutions

VAT exemptions: consequences and design alternatives

VAT Rates in Europe

VAT treatment of public sector bodies: the Canadian model

Weald Leasing. Application of the abuse of law test in the VAT sphere

What Ails Pakistan's Tax System?

What do we know about effects of fiscal consolidation on short term growth? Implications for the UK

When Do Dealings in Shares Fall within the Scope of VAT?

WP23/03 Using Computerized Information to Enforce VAT: Evidence from Pakistan