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Oxford University Centre for Business Taxation
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WP 2013

Where does multinational investment go with Territorial Taxation

Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany

Who bears the burden of international taxation? Evidence from cross-border M&As

Who bears the cost of taxing the rich? An empirical study on CEO pay

Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms

Who Will Pay Amount A?

Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes

With which countries do tax havens share information?

WP 2022

WP23/01 GILTI and the GloBE

WP23/02 Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax

WP23/03 Using Computerized Information to Enforce VAT: Evidence from Pakistan

WP23/04 How to Improve Small Firms' Payroll Tax Compliance? Evidence from a randomized Field Experiment

WP23/05 Rationalizing formula apportionment

WP23/06 The Mirage of Mobile Capital

WP23/07 Tax Policy and Investment in a Global Economy