University of Oxford

Oxford University Centre for Business Taxation

WP 2009

Tax progressivity, income distribution and tax non-compliance

Tax risk management and corporate taxpayers -international tax administration developments

Tax Treaties and Developing Countries

Tax Treaty Abuse: Is Canada responding effectively?

Taxation and Corporate Debt: Are Banks any Different?

Taxation and Corporate Risk-Taking

Taxation and supplier networks: evidence from India

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 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