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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. 

Taxation and the optimal constraint on corporate debt finance

Taxation of outbound direct investment: economic principles and tax policy considerations

Taxation of shareholder income and the cost of capital in a small open economy

Taxation without information: The institutional foundations of modern tax collection

Taxes and Location of Targets

Taxing Corporate Income

Taxing multinationals beyond borders: Financial and locational responses to CFC rules

Taxing multinationals in the presence of internal capital markets

Taxing multinationals under union wage bargaining

Taxing Risky Investment

Taxing the digitalised economy: Targeted or system-wide reform?

Tec(h)tonic Shifts: Taxing the "Digital Economy"

Technology and Tax Systems

Temporary increase in annual investment allowance: a 2013 Finance Act note

Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens

The 'upgraded' strategy against harmful tax practices under the BEPS Action Plan

The arm's length principle and distortions to multinational firm organization

The Behavioral Elasticity of Tax Revenue

The corporate investment response to the domestic production activities deduction

The crossroads verus the seesaw: getting a 'fix' on recent international tax policy developments

The David R. Tillinghast Lecture The Rising Tax-Electivity of U.S. Corporate Residence

The deep-pocket effect of internal capital markets

The definitions of income

The Destination-Based Cash Flow Tax and the Double Tax Treaties