University of Oxford

Oxford University Centre for Business Taxation

WP 2019

Corporate Tax Harmonization in the EU

Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns

Corporate tax policy under the Labour government: 1997-2010

Corporate tax regime and international allocation of ownership

Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries

Corporate Taxation and Multinational Activity

Corporate taxation and the choice of patent location within multinational firms

Corporate taxation and the quality of research and development

Corporate taxation in the OECD in a wider context

Corporate Taxes and Internal Borrowing within Multinational Firms

Cross-border loss offset can fuel tax competition

Cross-border tax effects on affiliate investment - evidence from European multinationals

Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure

Debt reallocation in multinational firms: evidence from the UK worldwide debt cap

Debt Shifting in Europe

Decomposing the Margins of Transfer Pricing

Designing a Progressive VAT

Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations

Destination-based cash flow taxation

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Dissecting the EU's recent anti-tax avoidance measures: Merits and problems

Dividend Taxes and International Portfolio Choice

Do better entrepreneurs avoid more taxes?

Do companies invest more after shareholder tax cuts?