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Oxford University Centre for Business Taxation
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Working Papers

These are produced by researchers working within the Centre or collaborations with researchers or papers that are presented at our annual academic symposium. 

How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments

How would EU corporate tax reform affect US investment in Europe?

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008

Implications of Digitalisation for International Corporate Tax Reform

Improving the VAT Treatment of Exempt Immovable Property in the European Union

Income taxation and business incorporation: evidence from the early twentieth century

Incorporation and Taxation: Theory and Firm-level Evidence

Information, Asymmetric Incentives or Withholding? Understanding the Self-Enforcement of Value-Added-Tax

Inter vivos transfers of ownership in family firms

Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blind Spots

International Tax Competition with a Coordinated Minimum Tax

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

International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK

Investment abroad and labour adjustment at home: evidence from UK multinational firms

Investment responses to tax policy under uncertainty

Investment, Accounting, and the Salience of the Corporate Income Tax

Is the shift to taxation at the point of destination inexorable?

Issues in the design of taxes on corporate profit

Knocking on Tax Haven's Door: Multinational firms and transfer pricing

Large and influential: firm size and governments' corporate tax rate choice?

Learning and international policy diffusion: the case of corporate tax policy

Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms

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