University of Oxford

Oxford University Centre for Business Taxation

2015

How does corporation tax affect capital structure?

How effective are tax credits for research and development?

Inter vivos transfers of ownership in family firms

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

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

Knocking on Tax Haven's Door: Multinational firms and transfer pricing

Lord Hoffmann, Tax Laws and Principles

Managing tax complexity: improving the institutional framework for tax policy-making and oversight

New bank taxes: why and what will be the effect

Personal taxation of capital income and the financial leverage of firms

Public discussion draft of BEPS Action 11 - a response

R&D Tax Incentives

Reforming VAT rates in Europe

Regulatory choice: observations on the recent experience with corrective taxes in the financial sector

Reimagining capital income taxation

Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Sections 103-106: VAT - Mini-One-Stop-Shop (MOSS)

Supplement 20

Surcharges and penalties in UK tax law

Tax competition and the efficiency of 'benefit-related' business taxes

Tax Competition, Tax Co-operation and BEPS

Tax policy making: beyond simplification

The corporate investment response to the domestic production activities deduction

The crossroads verus the seesaw: getting a 'fix' on recent international tax policy developments