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Oxford University Centre for Business Taxation
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MSc in Taxation
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Research/Publications
The Oxford International Tax Group
2020
Discretionary fiscal responses to the COVID-19 pandemic
Environmental taxation in the European Union
Investment responses to tax policy under uncertainty
Large and influential: Firm size and governments' corporate tax rate choice
Tax policy and the COVID-19 crisis
The OECD Global Anti-Base Erosion (“GloBE”) proposal
The UK’s Digital Services Tax
Trade integration and changes in local business environment
VAT notches, voluntary registration and bunching: theory and UK evidence
What is the role of tax in achieving the Sustainable Development Goals?
2019
A hybrid tax enforcement policy
Are destination-based taxes incompatible with WTO law?
Developing ideas about taxing profit: a long view
Do better schools and streets attract new businesses?
How do tax incentives affect charitable donations?
Taxing the digitalised economy
Towards fundamental reform of the international taxation of business
What are the problems with income allocation rules?
2018
Carbon border taxes: part of the solution to tackle climate change?
How far do R&D tax incentives stimulate R&D?
How important are expectations about future tax policy for firms’ location choice?
How well do the income allocation rules work together after BEPS?
How would a destination-based tax fit with existing double tax treaties?
Is the destination-based cash flow tax open to avoidance?
Proposals to tax profits in the digitalised economy
The challenges for developing countries of implementing the ALP in practice
The impact of CFC rules
Who benefits from subsidies for renewable energy?
2017
Destination-based cash flow taxation
How much tax do different types of company pay in the UK?
Implications of digitalisation for international corporate tax reform
Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey
The destination-based cash flow tax and double tax treaties
Where does multinational investment go with territorial taxation? Evidence from the UK
2016
Do multinational firms invest more? On the impact of profit shifting on capital accumulation
Enhanced co-operation: a way forward for tax harmonisation in the EU?
Evidence-based policy making? The Commission’s proposal for an FTT
From financial to real economic crisis: evidence from individual firm–bank relationships in Germany
How can a country ‘graduate’ from procyclical fiscal policy? Evidence from China
International taxation and MNE investment: evidence from the UK change to territoriality
Large and influential: firm size and governments’ corporate tax rate choice?
Measuring tax uncertainty across countries
Stimulating investment through incorporation
The impact of investment incentives: evidence from UK corporation tax returns
VAT notches, voluntary registration and bunching: theory and UK evidence
Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes
2015
Are we heading towards a corporate tax system fit for the 21st century?
BEPS and EU
Business Taxation under the Coalition Government
Can the UK tax system remain competitive after BEPS?
Does ownership affect the impact of taxes on firm behaviour? Evidence from China
Does profit shifting reduce tax disincentives to invest?
How does corporation tax affect capital structure?
How effective are tax credits for research and development?
How should outbound investment be taxed?
Managing tax complexity: improving the institutional framework for tax policy-making and oversight
Reforming VAT rates in Europe
With which countries do tax havens share information?
2014
Are we heading towards a corporate tax system fit for the 21st century?
Can taxes tame the banks? Evidence from European bank levies
Cash-flow taxes in an international setting
Enhanced cooperation: a way forward for EU tax integration?
Evidence-based policy making? The Commission’s Proposal for an FTT
HMRC’s relationship with business
Harmful tax practices under the G20/OECD BEPS Action Plan
How should financial intermediation services be taxed?
Incorporation for Investment
The taxation of non-profit organisations after Stauffer
VAT notches
What are the social costs of corporation tax?
2013
Corporate tax policy under the Labour government, 1997–2010
How do taxes affect the location of international mergers and acquisitions?
How successful is DOTAS?
Redistributive and stabilising effects of a European tax-benefit system
The FTT proposal under the enhanced cooperation procedure
The balance of competences in taxation
What are the social costs of corporation tax?
What is tax avoidance?
What is the tax gap?
Which workers bear the burden of corporate taxation and which firms pass it on?
2012
CBT Corporate Tax Ranking 2012
Do tax burdens depend on whether companies are resident in worldwide or territorial countries?
GAAR as a process and the process of discussing a GAAR
Issues in the design of taxes on corporate profit
Structures, processes and governance in tax policymaking
The EU Commission’s Proposal for a Financial Transaction Tax
With which countries do tax havens share information?
2011
Automatic stabilisers and economic crisis: US versus Europe
Bank bailouts, international linkages and cooperation
Can the UK fiscal consolidation be expansionary?
Closer to an Internal Market? The economic effects of EU tax jurisprudence
Corporate Taxation and Capital Accumulation
Corporation tax in the United Kingdom
Earnings shocks and tax-motivated incomeshifting: evidence from European multinationals
G20 Corporate tax ranking 2011
HMRC’s Management of the UK Tax System: the boundaries of legitimate discretion
How should foreign profits be taxed?
The development of an EU principle of prohibition of abuse of law
The economic effects of EU reforms in corporate income tax systems
Transparency in reporting financial data by multinational corporations
Where should profit be taxed?
Will the bank levy meet its objectives?
2010
Corporate tax harmonisation in the EU
Evaluating neutrality properties of corporate tax reform
Headquarter relocations and international taxation
How do UK companies' outward FDI strategies relate to their activity at home?
How does corporation tax affect the quality and quantity of FDI?
How should financial intermediation services be taxed?
Tax evasion and tax avoidance in developing countries: evidence on international profit shifting
Tax legislation, regulation and guidance: law and discretion
Tax progressivity, income distribution and tax non-compliance
Taxing banks
Taxing controlled foreign corporations
The power of dynastic commitment
VAT and the EC internal market: the shortcomings of harmonisation
2009
Alternative approaches to the regulation of behaviour by corporate taxpayers
Do companies compete over corporation tax?
Does a principle of prohibition of abuse of law apply to tax?
Does corporate taxation affect patent location?
Has EU expansion encouraged tax competition?
How far do tax haven activities reduce tax liabilities of multinationals?
How should a fiscal stimulus be designed?
How should foreign profit be taxed?
Is the corporation tax an effective automatic stabilizer?
Should financial service companies be allowed to opt-in for VAT?
What are the effects of alternative anti-avoidance policies?
What do we know about evasion and avoidance in developing countries?
What would be the effects of equalising the treatment of debt and equity?
2008
Do taxes affect the location of corporate headquarters?
Fundamental reform of corporation tax
How are productivity comparisons affected by profit shifting?
Is there a new general principle of abuse of community law?
Tax risk and tax avoidance: what progress with Varney?
What would be economic consequences of the CCCTB?
Who ultimately bears corporation tax?
2007
How do taxes affect the location of debt and profit?
How should corporate income be taxed?
Tax administration and design
The effective incidence of corporation tax
The implications of international loss consolidation and formula apportionment
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