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Oxford University Centre for Business Taxation
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WP 2007

The use of neutralities in international tax policy

The Value Creation Mythology

There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Thin capitalization rules and multinational firm capital structure

Thin Capitalization Rules in the Context of the CCCTB

Towards a theory of trade finance

Transfer pricing and the intensity of tax rate competition

Trends in UK BERD after the Introduction of R&D Tax Credits

Uncertainty and Investment Dynamics

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

US Firms on Foreign (tax) Holidays

US Supreme Court unanimously chooses substance over form in foreign tax credit

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

Wages and International Tax Competition

Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: the Case of Cum-cum and Cum-ex Transactions

What are Minimum Taxes and Why Might One Favor or Disfavor Them?

What creates tax uncertainty? Evidence from three phases of a cross-country survey

What do we know about corporate tax competition?

Where does multinational investment go with Territorial Taxation