University of Oxford

Oxford University Centre for Business Taxation

WP 2015

Reforming an asymmetric union: on the virtues of dual tier capital taxation

Reforming VAT rates in Europe

Regulatory choice: observations on the recent experience with corrective taxes in the financial sector

Regulatory competition in capital standards with selection effects among banks

Reimagining capital income taxation

Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Residual profit allocation by income

Responsive regulation, risk and rules: applying the theory to tax practice

Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination

Revisiting the Excise Tax Effects of the Property Tax

Sections 103-106: VAT - Mini-One-Stop-Shop (MOSS)

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Should tax policy favor high- or low-productivity firms?

Should the EU implement a minimum corporate taxation directive?

Should transactions services be taxed at the same rate as consumption?

Small business taxation

Small Firm Growth and the VAT Threshold: Evidence for the UK

Stabilizing "pillar one" corporate profit reallocation in an uncertain environment

State corporation income taxation - an economic perspective on Nexus

Stimulating investment through incorporation

Strategic consolidation under formula apportionment

Strategic Line Drawing between Debt and Equity

Supplement 20

Surcharges and penalties in UK tax law