University of Oxford

Oxford University Centre for Business Taxation

WP 2008

More giving or more givers? The effects of tax incentives on charitable donations in the UK

Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC

Multinational firms mitigate tax competition

Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions

National measures to counter tax avoidance under the Merger Directive

On selection into public civil service

Open Economy Public Finance

Optimal income taxation with tax competition

Optimal tax policy when firms are internationally mobile

Opting for opting in? An evaluation of the Commission's proposals for reforming VAT for financial services

Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared

Pareto-Improving Minimum Corporate Taxation

Patent Boxes and the Success Rate of Applications

Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan

Pennies from Haven: Wages and Profit Shifting

Pillar 2's Impact on Tax Competition

Pillar 2: Tax Competition in Low-Income Countries and the SBIE

Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation

Place-based policies

Profit Taxation and Finance Constraints

Profit-shifting and measured productivity of multinational firms

Prohibition of Abuse of (Community) Law - The Creation of a New General Principle of EC Law Through Tax

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

Public good provision, commuting and local employment