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Oxford University Centre for Business Taxation
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WP 2017

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