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Oxford University Centre for Business Taxation
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WP 2012

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 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

Inter vivos transfers of ownership in family firms

Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blind Spots

International debt shifting and multinational firms in developing economies

International Tax Competition with a Coordinated Minimum Tax

International taxation and MNE investment: evidence from the UK change to territoriality

International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK

Introduction to this issue - VAT exemptions: consequences and design alternatives