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Oxford University Centre for Business Taxation
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2023

What creates tax uncertainty? Evidence from three phases of a cross-country survey

What do we know about corporate tax competition?

What do we know about effects of fiscal consolidation on short term growth? Implications for the UK

What drives Chinese overseas M&A investment? Evidence from micro data

What Is the Substance‐Based Carve‐Out under Pillar 2? And How Will It Affect Tax Competition?

When Do Dealings in Shares Fall within the Scope of VAT?

When EU law and international law pursue seemingly contradictory paths: A mapping of potential conflicts in tax matters

When International Trade Law Meets Tax Policy: The Example of Digital Services Taxes

Where does multinational investment go with Territorial Taxation

Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany

Who Should Bear the Burden of Increasing Fiscal Pressure? An Optimal Income Taxation Perspective

Who bears the burden of international taxation? Evidence from cross-border M&As

Who bears the cost of taxing the rich? An empirical study on CEO pay

Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms

Who Will Pay Amount A?

Why is corporate tax revenue stable while tax rates fall? Evidence from firm-level data

Why the current tax rate tells you little: competing for mobile and immobile firms

Will the bank levy meet its objectives?

Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes

Will the reform of the institutional framework restore fiscal stability in the eurozone?

Wind-electricity subsidies - A windfall for land owners? Evidence from a feed-in tariff in Germany

With which countries do tax havens share information?

WP 2022

WP23/01 GILTI and the GloBE