University of Oxford

Oxford University Centre for Business Taxation

WP 2021

Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation

Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK.

Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals

Does a Wealth Tax Improve Equality of Opportunity?

Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?

Does ownership affect the impact of taxes on firm behaviour? Evidence from China

Does statutory incidence matter? Earnings responses to social security contributions

Does tax structure affect economic growth? Empirical evidence from OECD countries

Don't blame it on WTO law: An analysis of the alleged WTO law incompatibility of Destination-Based Taxes

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Economic integration and the optimal corporate tax structure with heterogeneous firms

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

Efficiency and welfare costs of VAT; evidence from VAT notches

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?

Enhanced Cooperation in an asymmetric model of Tax Competition

Enhanced cooperation: A way forward for tax harmonization in the EU?

Entrepreneurial innovations and taxation

EU Perspective on VAT Exemptions

EU regional policy and tax competition

EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox

Evaluating Neutrality Properties of Corporate Tax Reforms

Evidence for profit shifting with tax sensitive capital stocks