University of Oxford

Oxford University Centre for Business Taxation

WP 2011

Base erosion, profit-shifting and developing countries

Behavioural response to time notches in transaction tax: Evidence from stamp duty in Hong Kong and Singapore

Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management

Bilateral effective tax rates and foreign direct investment

Bridging the red-blue divide: a proposal for US Regional Tax Relief

Can Pillar Two be Leveraged to Save Pillar One?

Can taxes tame the banks? Evidence from European bank levies

Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases

Capital tax reform and the real economy: the effects of the 2003 dividend tax cut

Capitalists in the twenty-first century

Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?

Carbon taxation in the EU: expanding EU carbon price

Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information

Cash-flow taxes in an international setting

Casting a wider tax net: Experimental evidence from Costa Rica

CBT Corporate tax ranking

Central-local government fiscal relations and cyclicality of public spending: Evidence from China

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

Climate change - environmental and technology policies in a strategic context

Closer to an Internal Market? The Economic Effects of EU Tax Jurisprudence

Commission v United Kingdom. Insurance and financial transactions. No refund of input VAT to taxable persons not established in EU territory

Comparing Proposals to Tax Some Profit in the Market Country

Conservative accounting yields excessive risk-taking - a note

Controlled foreign corporation rules and cross-border M&A activity