University of Oxford

Oxford University Centre for Business Taxation

WP 2022

Tax evasion and tax avoidance in developing countries: the role of international profit shifting

Tax fraud and the rule of law

Tax Haven Activities and the Tax Liabilities of Multinational Groups

Tax Policies after Crises

Tax Policy and the COVID-19 Crisis

Tax policy making: beyond simplification

Tax Progressivity and Self-Employment Dynamics

Tax progressivity, income distribution and tax non-compliance

Tax Treaties and Developing Countries

Tax Treaty Abuse: Is Canada responding effectively?

Taxation and Corporate Debt: Are Banks any Different?

Taxation and Corporate Risk-Taking

Taxation and supplier networks: evidence from India

Taxation and the optimal constraint on corporate debt finance

Taxation of outbound direct investment: economic principles and tax policy considerations

Taxation of shareholder income and the cost of capital in a small open economy

Taxation without information: The institutional foundations of modern tax collection

Taxes and Location of Targets

Taxing Corporate Income

Taxing multinationals beyond borders: Financial and locational responses to CFC rules

Taxing multinationals in the presence of internal capital markets

Taxing multinationals under union wage bargaining

Taxing Risky Investment

Taxing the digitalised economy: Targeted or system-wide reform?