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Oxford University Centre for Business Taxation
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2023

Are we heading towards a corporate tax system fit for the 21st century?

Are we moving in the right direction? Public disclosure of tax information and other EC/EP proposals to reduce aggressive tax planning

Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials

Assessing the localization pattern of German manufacturing and service industries: a distance-based approach

Asymmetric obligations

At a cost: the real effects of transfer pricing regulations

Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies

Automatic stabilisers, economic crisis and income distribution in Europe

Automatic stabilization and discretionary fiscal policy in the financial crisis

Automatische Stabilisatoren: Eine Vergleich Europa - USA

Avoidance Policies - A New Conceptual Framework

Balancing act: weighing the factors affecting the taxation of capital income in a small open economy

Bank bailouts, international linkages and cooperation

Banking on Failure

Bankruptcy Law and the Cost of Banking Finance

Barclays Mercantile Business Finance Ltd v Mawson: Living with uncertainty

Base erosion, profit-shifting and developing countries

Behavioural response to time notches in transaction tax: Evidence from stamp duty in Hong Kong and Singapore

Besteuerung multinationaler unternehmen: keine alleingänge!

Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management

Beyond eurosclerosis: discussion

Bilateral effective tax rates and foreign direct investment

Bridging the red-blue divide: a proposal for US Regional Tax Relief

Budget comment - too much or too little?