University of Oxford

Oxford University Centre for Business Taxation

2023

Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008

Implications of Digitalisation for International Corporate Tax Reform

Improving (not perfecting) tax legislation: rules and principles revisited

Improving the VAT Treatment of Exempt Immovable Property in the European Union

Income taxation and business incorporation: evidence from the early twentieth century

Incorporation and Taxation: Theory and Firm-level Evidence

Individual Mobility and the Corporate Tax

Information, Asymmetric Incentives or Withholding? Understanding the Self-Enforcement of Value-Added-Tax

Inter vivos transfers of ownership in family firms

Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blind Spots

International debt shifting and multinational firms in developing economies

International profit shifting and multinational firms in developing economies

International Tax Competition with a Coordinated Minimum Tax

International tax planning under a destination-based cash flow tax

International taxation and MNE investment: evidence from the UK change to territoriality

International taxation and the direction and volume of cross-border M&A's

International Taxation in the United Kingdom post-BEPS

International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK

Internationalization and business tax revenue - evidence from Germany

Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament

Introduction of Transfer pricing Measures

Introduction to Special Issue in Honour of John Tiley: an appreciation

Introduction to this issue - VAT exemptions: consequences and design alternatives