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Oxford University Centre for Business Taxation
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WP 2011

Future health technologies. VAT exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use

Governance and taxes: evidence from regression discontinuity

Has EU expansion encouraged tax competition?

Headquarter relocations and international taxation

Heterogeneous firms, 'profit shifting' FDI and international tax competition

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

HMRC'S management of the UK tax system: the boundaries of legitimate discretion

How aggressive are foreign multinational companies in reducing their corporation tax liability?

How cost-effective is public R&D in stimulating firm innovation?

How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT

How do Entrepreneurial Portfolios Respond to Income Taxation

How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK

How much tax do companies pay in the UK?

How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS

How should financial intermediation services be taxed?

How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments

How would EU corporate tax reform affect US investment in Europe?

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008

Implications of Digitalisation for International Corporate Tax Reform

Improving (not perfecting) tax legislation: rules and principles revisited

Improving the VAT Treatment of Exempt Immovable Property in the European Union

Income taxation and business incorporation: evidence from the early twentieth century

Incorporation and Taxation: Theory and Firm-level Evidence

Information, Asymmetric Incentives or Withholding? Understanding the Self-Enforcement of Value-Added-Tax