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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. 

Profit Taxation and Finance Constraints

Profit-shifting and measured productivity of multinational firms

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

Public good provision, commuting and local employment

Public pressure and corporate tax behaviour

R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities

R&D Tax Incentives

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

Regulatory competition in capital standards with selection effects among banks

Reimagining capital income taxation

Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Residual profit allocation by income

Responsive regulation, risk and rules: applying the theory to tax practice

Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination

Revisiting the Excise Tax Effects of the Property Tax

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 the EU implement a minimum corporate taxation directive?

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

Small business taxation

Small Firm Growth and the VAT Threshold: Evidence for the UK

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

State corporation income taxation - an economic perspective on Nexus

Stimulating investment through incorporation