University of Oxford

Oxford University Centre for Business Taxation

WP 2009

Economic integration and the optimal corporate tax structure with heterogeneous firms

Effective tax rates on investment in the EU, 1998-2007

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

Efficiency and welfare costs of VAT; evidence from VAT notches

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

EMI Group. 'Samples' and 'gifts of small value

Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?

Enhanced Cooperation in an asymmetric model of Tax Competition

Enhanced cooperation: A way forward for tax harmonization in the EU?

Entrepreneurial innovations and taxation

EU Council approves derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud

EU Perspective on VAT Exemptions

EU regional policy and tax competition

EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox

Evaluating Neutrality Properties of Corporate Tax Reforms

Evidence for profit shifting with tax sensitive capital stocks

Evidence of tax competition: A review

Evidence-based policy making? The Commission's proposal for an FTT

Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitário

Exploring the Impact of EU Law on Environmental Taxation

Exploring the Role Delaware Plays as a Domestic Tax Haven

Fell by the Wayside: Trade integration and policy choices of local governments

Firm-specific forward looking effective tax rates

Firms Response to Tax Enforcement through Audits