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Oxford University Centre for Business Taxation
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2023

Die fiskalpolitischen Handlungsspielräume Deutschlands mit der Schuldenschranke

Digital Services Taxes: Principle as a Double-Edged Sword

Discretionary Fiscal Responses to the Covid-19 Pandemic

Dissecting the EU's recent anti-tax avoidance measures: Merits and problems

Dividend Taxes and International Portfolio Choice

DIW Weekly Report 40/2015 Bankkredite wichtig fuer Unternehmensinvestitionen (Bank loans are important for firm investment)

Do better entrepreneurs avoid more taxes?

Do companies invest more after shareholder tax cuts?

Do corruption and taxation affect corporate investment in developing countries?

Do Countries Compete over Corporate Taxes?

Do experts help firms optimize?

Do financial frictions amplify fiscal policy? Evidence from business investment stimulus

Do governments tax agglomeration rents?

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation

Do taxes affect the location of corporate headquarters?

Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK.

Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals

Does a Wealth Tax Improve Equality of Opportunity?

Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?

Does ownership affect the impact of taxes on firm behaviour? Evidence from China

Does statutory incidence matter? Earnings responses to social security contributions

Does tax competition really promote growth?

Does tax structure affect economic growth? Empirical evidence from OECD countries