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Oxford University Centre for Business Taxation
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2023

The Investment Effect of Taxation Evidence from a Corporate Tax Kink

The Missing Profits of Nations

The nature of the directive: rules or principles?

The new non-territorial U.S international tax system

The nexus of corporate taxation and multinational activity

The occurrence of tax amnesties: theory and evidence

The OECD BEPS Project and developing countries

The OECD Global Anti-Base Erosion ("GloBE") proposal

The OECD/G20 Inclusive Framework's Two-Pillar Solution

The power of dynastic commitment

The Quasi-Global GILTI Tax

The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda

The right tax at the right time

The Rise of Inequality and the fall of Tax Equity

The role of headquarters in multinational profit shifting strategies

The role of the corporate income tax as an automatic stabiliser

The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act

The spillover effects of outward foreign direct investment on home countries: evidence from the United States

The systems must change

The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility

The Tax Base for CCCTB: The Role of Principles

The tax treatment of debt and equity

The Taxation of businesses in Financial or Economic Distress

The taxation of foreign profits