University of Oxford

Oxford University Centre for Business Taxation

WP 2022

Revisiting the Excise Tax Effects of the Property Tax

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

Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?

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

Surcharges and penalties in UK tax law

Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers

Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector

Tax Avoidance Networks and the Push for a 'Historic' Global Tax Reform

Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates

Tax competition and the efficiency of 'benefit-related' business taxes

Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes

Tax Competition, and Low Income Sub-Saharan African Countries

Tax Competition, Tax Co-operation and BEPS

Tax Enforcement using a Hybrid between Self- and Third-Party Reporting

Tax evasion and tax avoidance