Oxford University Centre for Business Taxation : All Pages

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• The Impact of Pillar II on Incentives: a trade-off between revenue and investment
• What problems might the GloBE solve?
• The GloBE Proposal: Revenue Consequences of a Minimum Tax on Foreign Profits of Multinationals
• The European Green Deal and Carbon (Border) Taxes: Déjà vu or new beginning?
• Working Papers
• The OECD Pillar One Proposal
• Does the Tax System Offer an Effective Tool to Support Innovation and R&D?
• A Reform Option for the OECD: Residual Profit Allocation by Income
• The WTO as Tax Scarecrow?
• It's far too complicated, but who cares!
• The Digital Services “Sutton” Tax
• Our Response to Tax Fraud is Endangering the Rule of Law
• The Arm's Length Principle ("ALP") - Is it a Principle and is it Arm's Length?
• Taxing pollution across borders: an innovative proposal?
• Taxing Digital Business: a Plea for Holistic Thinking
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• A Marxist approach to international taxation
• The Moral Law
• Relief for First-Time Buyers
• Report of the CBT Conference on “The Future of the Arm’s Length Principle”
• Cleaning Up the U.S. Tax System?
• MSc in Taxation
• CBT Tax Database
• How can a country ‘graduate’ from procyclical fiscal policy? Evidence from China
• Research Seminars
• Academic Symposium 2021
• Doctoral Conference 2020
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• Business Taxation under the Coalition Government
• Can the UK tax system remain competitive after BEPS?
• BEPS and EU
• Managing tax complexity: improving the institutional framework for tax policy-making and oversight
• How does corporation tax affect capital structure?
• How effective are tax credits for research and development?
• Does profit shifting reduce tax disincentives to invest?
• Reforming VAT rates in Europe
• Corporation tax in the United Kingdom
• Transparency in reporting financial data by multinational corporations
• Bank bailouts, international linkages and cooperation
• Headquarter relocations and international taxation
• Tax progressivity, income distribution and tax non-compliance
• The power of dynastic commitment
• Be Cautious About Raising The Corporation Tax Rate
• The Business Rates Holiday Must Be Extended
• Has EU expansion encouraged tax competition?
• Avoidance Policies – A New Conceptual Framework
• A Fiscal Stimulus Package for the UK?
• Tax Haven Activities and the Tax Liabilities of Multinational Groups
• Why We Should All Worry About the Abolition of the Tampon Tax
• Do taxes affect the location of corporate headquarters?
• Fundamental reform of corporation tax
• How do taxes affect the location of debt and profit?
• What will the Budget do for Corporate Investment?
• Should loss carry-back provisions be extended?
• The New Mortgage Guarantee Scheme: Launching the Government’s Re-Election Campaign
• Summer Conference
• Academic Symposium
• Doctoral Conference
• Reigniting Pillars 1 & 2: Prospects for Reform
• Leslie Robinson, Tuck School of Business at Dartmouth
• Eric Ohrn, Grinnell College
• Doctoral Conference 2021
• Lucie Gadenne, University of Warwick
• Alan Auerbach awarded AEA Distinguished Fellow
• Michael Devereux discussed proposals to tackle multinational tax avoidance in the Independent
• Michael Devereux commented on the impact a global deal for taxing multinationals could have in the Financial Times
• The Times included estimates from Michael Devereux as they discussed the impact of corporation tax changes
• Michael Devereux was cited in a Sunday Times column and a Bloomberg piece on Britain’s fiscal strategy after the pandemic
• Michael Devereux spoke to Bloomberg about the UK government’s changes to corporation tax
• Michael Devereux was quoted by Reuters on the prospect of corporate tax rate rises
• “Made in America” Tax Reform?
• Reigniting Pillars 1 & 2: Prospects for reform conference mentioned in MNE Tax
• 2021
• Mike Williams from HM Treasury, cited in the FT as speaking at Reigniting Pillars
• Mike Williams from HM Treasury, cited in the MNE Tax as speaking at Reigniting Pillars
• Alumni
• Other International Research Fellows
• Mike Williams from HM Treasury, cited in the Independent as speaking at Reigniting Pillars
• Rebellion, Rascals, and Revenue book launch
• Are investment incentives effective in uncertain times?
• Letter by İrem Güçeri published in the FT: Just look at the evidence of the R&D tax break
• Michael Keen
• John Vella appeared on Bloomberg TV, discussing international tax reform
• Financial Services – In or Out?
• Research by Michael Devereux and Martin Simmler mentioned in the FT
• Michael Devereux was mentioned in the FT, discussing the Pillar 1 proposal, in response to last week’s G7 meeting
• Michael Devereux was quoted in the Financial Times, on the global minimum corporate tax proposals
• Judith Freedman
• On why it really is such a big deal
• Who will pay Amount A?
• EconPol Policy Brief, Who Will Pay Amount A?, quoted in the FT
• Mike Devereux interviewed on The Pat Kenny Show
• Mike Devereux cited in City A.M. on the OECD's Pillar 1 reforms
• A historic global minimum tax has been agreed! But has it?
• Business Rates and the High Street
• Centre for Business Taxation quoted in the Telegraph on digital taxation and Pillar 1
• Centre for Business Taxation quoted in Xinhua on digital taxation and Pillar 1
• Press Release: Business rates are contributing to the decline of British High Streets
• Some observations on the tax-related provisions in the EU – UK Trade and Cooperation Agreement
• To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements
• Research Themes: Finance sector
• Research Themes: Government behaviour
• Research Themes: International tax reform/Destination-based cash flow tax
• Research Themes: Pillars 1&2
• Research Themes: Profit shifting
• Research Themes: Real activity
• Research Themes: Research & development
• Research Themes: Tax administration
• Centre for Business Taxation quoted in the Independent on Pillars 1 & 2
• Dr Kristoffer Berg
• Zachary Liscow, Yale University Law School & Edward Fox, University of Michigan Law School 
• Nathan Seegert, University of Utah
• Evelina Gavrilova-Zoutman, NHH Norwegian School of Economics
• CBT at EconPol Europe Annual Conference 2021
• OMG Transatlantic Tax Talks: James Hines (University of Michigan)
• Tuomas Kosonen, VATT Institute for Economic Research
• Pareto-Improving Minimum Corporate Taxation
• The Value Creation Mythology
• Comparing Proposals to Tax Some Profit in the Market Country
• Who Will Pay Amount A?
• Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates
• Macroeconomic effects of a 10-year tax-financed government investment plan
• Open Economy Public Finance
• A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
• Should the EU implement a minimum corporate taxation directive?
• Lost in Translation: Excess Returns and the Search for Substantial Activities
• The Quasi-Global GILTI Tax
• Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
• Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies
• Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform
• How and Why a Global Carbon Tax Could Revolutionize International Climate Change Law?
• OMG Transatlantic Tax Talks: Dina Pomeranz (University of Zurich)
• Dr Jawad Shah
• Vikramsinh Patil
• Research Themes: Covid-19
• Types of Tax: Corporate Income Tax
• Types of Tax: Digital tax
• Types of Tax: Environmental tax
• Types of Tax: Financial transaction tax/Bank levy
• Types of Tax: Government spending
• Types of Tax: Property Income Tax
• Types of Tax: Property tax
• Types of Tax: Value Added Tax
• Corporate Tax Cuts for Small firms: What Do Firms Do?
• Should low tax countries learn to love a minimum tax rate?
• Marcel Olbert - London Business School
• Alice Pirlot in IFS podcast: Can carbon taxes get us to net zero?
• Will Pillar 2 halt tax competition?
• Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?
• When International Trade Law Meets Tax Policy: The Example of Digital Services Taxes
• OMG Transatlantic Tax Talks: Rebecca Lester (Stanford University)
• Sections 42-85 and Schedules 9-15: Plastic packaging tax
• Section 112: repeal of carbon emissions tax
• Investment responses to tax policy under uncertainty
• To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements
• OMG Transatlantic Tax Talks
• What Is the Substance‐Based Carve‐Out under Pillar 2? And How Will It Affect Tax Competition?
• OMG Transatlantic Tax Talks: Georg Kofler (Vienna University of Economics and Business)
• OMG Transatlantic Tax Talks: Marcel Olbert (London Business School)
• Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries
• Taxes and Location of Targets
• The Value Creation Mythology
• The Virus in the ALP, Issues from the Transfer Pricing Guidance on Risk and Capital in the light of the covid-19 pandemic
• COVID-19 Challenges for the Arm’s Length Principle
• How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS
• The Allowance for Corporate Equity 30 years on
• Discretionary Fiscal Responses to the Covid-19 Pandemic
• Should women pay lower taxes?
• Can taxes tame the banks? Evidence from European bank levies
• Le droit fiscal à la lumière du droit des femmes
• Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) 1971: A Delphic Pronouncement and a Fundamental Tension
• Tackling fiscal “abuse of law” in the UK: different routes to a single destination
• Employment Status, Tax and the Gig Economy—Improving the Fit or Making the Break?
• Tax and employment status: myths that are endangering sensible tax reform
• How important are local knowledge spillovers of public R&D and what drives them?
• Section 111: preparing for a new tax in respect of certain plastic packaging
• Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
• Exploring the Impact of EU Law on Environmental Taxation
• The Vagueness of Tax Fairness: A Discursive Analysis of the Commission’s ‘Fair Tax Agenda'
• Tax Policy and the COVID-19 Crisis
• Barclays Mercantile Business Finance Ltd v Mawson: Living with uncertainty
• Digital Services Taxes: Principle as a Double-Edged Sword
• Value creation and the allocation of profit under formulary apportionment
• Rethinking Legal Taxonomies for the Gig Economy
• Cash flow taxes in an international setting
• Comparing UK tax returns of foreign multinationals to matched domestic firms
• Taxing multinationals beyond borders: Financial and locational responses to CFC rules
• Martin Simmler commented on UK business rates in Raconteur
• Five core problems in the attribution of profits to permanent establishments
• Dissecting the EU’s recent anti-tax avoidance measures: Merits and problems
• More on Pillar 2 and Tax Competition
• National Report (Belgium)
• Tax avoidance under residual profit splits: A brief response
• Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns
• Taxing the digitalised economy: Targeted or system-wide reform?
• Implications of Digitalisation for International Corporate Tax Reform
• Tax Policies after Crises
• Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination
• Naomi Feldman, Hebrew University of Jerusalem
• Restoring Trust in the ‘Fairness’ of Corporate Taxation
• The UK General Anti-Avoidance Rule: Transplants and Lessons
• How will Brexit affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
• Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence
• Taxation as a means of migration control: The case of Hungary
• Michael Devereux featured in Podcast from The Economist
• The WTO as tax scarecrow
• When EU law and international law pursue seemingly contradictory paths: A mapping of potential conflicts in tax matters
• The temporal application of state aid rules to domestic tax measures: A Sensitive Matter
• The adoption of BEPS in the United Kingdom
• Putting technology to good use for society: the role of corporate, competition and tax law
• International tax planning under a destination-based cash flow tax
• Pillar 2: Rule Order, Incentives, and Tax Competition
• Finance (No.2) Act 2017 Notes: Section 20 and Schedule 5: corporate interest restriction
• Finance Act 2018 notes: Section 33 and Schedule 9: bank levy
• The impact of the OECD/G20 Base Erosion and Profit Shifting project on the task for developing countries of applying the Arm’s Length Principle in practice
• OECD Discussion Draft: additional guidance on the attribution of profits to permanent establishments
• The Border-Adjusted Tax and tax treaties
• The OECD BEPS Project and developing countries
• Gaming destination-based cash flow taxes
• Value creation as the fundamental principle of the international corporate tax system
• How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany
• Firms’ financial and real responses to credit supply shocks: evidence from firm-bank relationships in Germany
• Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
• Central-local government fiscal relations and cyclicality of public spending: Evidence from China
• An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data
• The Economic Effects of EU Tax Jurisprudence
• Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection
• International Taxation in the United Kingdom post-BEPS
• A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) & Taxation
• Transfer Pricing and the Arm’s Length Principle after BEPS
• Is the shift to taxation at the point of destination inexorable?
• Could Pillar 2 Be Enough?
• The future for tax: the next five years and beyond
• Section 75: transfer pricing: application of OECD principles
• Section 138: stamp duty: transfers to depositaries or providers of clearance services; Section 139: SDRT: transfers to depositaries or providers of clearance services
• Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense
• Tax Competition, Tax Co-operation and BEPS
• General anti-abuse rule; procedural developments and penalty
• Five recommendations for restoring trust in HMRC
• Tax and Brexit
• A Tale of Two Finance Bills
• Section 161 and Schedule 19: large businesses: tax strategies and sanctions for persistently uncooperative behaviour
• How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT
• The case for a border adjusted tax
• EU wrong to challenge destination based cash flow tax
• Three myths about tax and the self-employed
• A Taxing Question. The Brexit Balance Sheet
• OMG Transatlantic Tax Talks: Mitchell Kane (New York University)
• OMG Transatlantic Tax Talks: Stefanie Stantcheva (Harvard University)
• OMG Transatlantic Tax Talks: Alex Raskolnikov (Columbia University)
• Academic Symposium 2022
• Enhanced cooperation: A way forward for tax harmonization in the EU?
• Tax transparency and tax co-ordination: a new era for tax reforms in a globalised world
• The taxation of non-profit organizations after Stauffer
• R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities
• Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries
• The taxation of foreign profits
• UK Institutions for tax governance: reviewing tax settlements
• Evidence for profit shifting with tax sensitive capital stocks
• Response to the consultation on the tax deductibility of corporate interest expense
• Research and Innovation for Smart Specialization Strategy
• G20 Corporation Tax Ranking (2016)
• R&D Tax Incentives
• Northern Ireland corporation tax (2016)
• Response to consultation document “Improving Large Business Tax Compliance" published by HMRC on July 22 2015.
• Can ‘the Good Law’ get better?
• Are we moving in the right direction? Public disclosure of tax information and other EC/EP proposals to reduce aggressive tax planning
• DIW Weekly Report 40/2015 Bankkredite wichtig fuer Unternehmensinvestitionen (Bank loans are important for firm investment)
• Restoring trust
• We should create a tax system that reassures the public
• Firm Level Models – Specifically Firm Models based upon Large Data Sets
• Multilateral Cooperation and Carbon Taxation: Challenges and Opportunities
• Supplement 20
• New bank taxes: why and what will be the effect
• Lord Hoffmann, Tax Laws and Principles
• Regulatory choice: observations on the recent experience with corrective taxes in the financial sector
• The Financial Transaction Tax and the internal market
• Sections 103-106: VAT – Mini-One-Stop-Shop (MOSS)
• VAT Rates in Europe
• Are we heading towards a corporate tax system fit for the 21st century?
• Personal taxation of capital income and the financial leverage of firms
• Introduction to Special Issue in Honour of John Tiley: an appreciation
• Public discussion draft of BEPS Action 11 – a response
• Effects of AIA thresholds on aggregate investment (2015 Budget comment)
• Tax policy making: beyond simplification
• A British lesson in corporate income tax
• Efficiency and welfare costs of VAT; evidence from VAT notches
• Business tax: the coalition years and the next parliament
• Corporate tax practices and aggressive tax planning in the EU
• Aggressive Tax Planning by Multinational Enterprises: Mechanisms and Evidence
• Alice Pirlot cited in the Sunday Times
• Alice Pirlot provides statement for the FISC Subcommittee of the European Parliament Public Hearing on Green Taxation
• Alice Pirlot featured on radio interview on France Culture
• OECD/International - On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines
• Transfer Pricing and the Arm’s-Length Principle After the Pillars
• Pennies from Haven: Wages and Profit Shifting
• Sham, tax avoidance and a ‘realistic view of facts'
• With which countries do tax havens share information?
• O impacto de Ocean Finance no conceito de abuso de direito para efeitos de IVA
• Entre Daimler e Welmory: O conceito de estabelecimento estável para efeitos de IVA
• The elasticity of corporate taxable income: new evidence from UK tax records
• What do we know about corporate tax competition?
• The role of headquarters in multinational profit shifting strategies
• The 'upgraded’ strategy against harmful tax practices under the BEPS Action Plan
• Corporate taxation and the quality of research and development
• Designing a General Anti-Abuse Rule: striking a balance
• Case notes: Samadian v HMRC: deductibility of travel expenses when working from home
• Creating new UK institutions for tax governance and policy making: progress or confusion?
• Assessing the localization pattern of German manufacturing and service industries: a distance-based approach
• Income taxation and business incorporation: evidence from the early twentieth century
• Temporary increase in annual investment allowance: a 2013 Finance Act note
• Corporate tax competition between firms
• Business tax incentives
• Place-based policies
• HMRC's relationship with business
• Publications by year archive
• 2022
• VAT exemptions: consequences and design alternatives
• Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism
• Multinational firms mitigate tax competition
• The nexus of corporate taxation and multinational activity
• Transfer pricing and the intensity of tax rate competition
• Corporate tax effects on the quality and quantity of FDI
• The competitiveness of the UK corporation tax rate
• On selection into public civil service
• Conditional investment-cash flow sensitivities and financing constraints
• The deep-pocket effect of internal capital markets
• Productivity, investment and profits during the Great Recession: evidence from UK firms and workers
• IVA nas Transacções Financeiras: Sobre o Tratamento da Gestão de Carteiras de Títulos
• Issues in the design of taxes on corporate profit
• Earnings shocks and tax-motivated income-shifting: evidence from European multinationals
• Automatic stabilization and discretionary fiscal policy in the financial crisis
• The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations
• Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy
• Who bears the burden of international taxation? Evidence from cross-border M&As
• Corporate taxation and the choice of patent location within multinational firms
• The arm’s length principle and distortions to multinational firm organization
• Do governments tax agglomeration rents?
• Measuring the burden of the corporate income tax under imperfect competition
• Corporate tax policy under the Labour government: 1997-2010
• HMRC v Aimia Coalition Loyalty UK Ltd (UKSC): a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU’s response to a reference
• Asymmetric obligations
• Towards a theory of trade finance
• Besteuerung multinationaler unternehmen: keine alleingänge!
• Do corruption and taxation affect corporate investment in developing countries?
• International profit shifting and multinational firms in developing economies
• Firms’ productivity, investment and training: what happened during the recession and how was it affected by the National Minimum Wage?
• The GAAR and the taxing of democracy: expert comment
• Alice Pirlot and Michael Devereux shortlisted for 8th IBFD Frans Vanistendael Award
• Pillar 2: what will be the impact?
• A repartição das competências tributárias: o papel do IVA na reforma dos impostos sobre o rendimento colectivo
• Deborah Schanz, University of Munich (LMU)
• The nature of the directive: rules or principles?
• Tax evasion and tax avoidance in developing countries: the role of international profit shifting
• Sparking regulatory competition in European company law – a response
• The direct incidence of corporate income tax on wages
• Optimal tax policy when firms are internationally mobile
• Tax competition – greenfield investment versus mergers and acquisitions
• The 2011 communication on the future of VAT: harnessing the economic crisis for EU VAT reform
• Novo rumo para a aplicação do princípio da neutralidade fiscal às isenções em IVA?
• A natureza das actividades e direito à dedução das holdings em sede de IVA
• Introduction to this issue - VAT exemptions: consequences and design alternatives
• How would EU corporate tax reform affect US investment in Europe?
• Revenue guidance: the limits of discretion and legitimate expectations
• Responsive regulation, risk and rules: applying the theory to tax practice
• International debt shifting and multinational firms in developing economies
• Cross-border tax effects on affiliate investment - evidence from European multinationals
• Taxing multinationals under union wage bargaining
• Corporate taxes and the location of intangible assets within multinational firm
• Strategic consolidation under formula apportionment
• How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK
• Investment abroad and labour adjustment at home: evidence from UK multinational firms
• Geographic proximity and firm-university innovation linkages: evidence from Great Britain
• Eclipse film partners no 35 LLP v HMRC: a different approach to tax avoidance from MCashback?
• The financial transaction tax debate: some questionable claims
• Tax structure and growth: how robust is the empirical evidence?
• Rank Group. VAT exemption on gambling. Principle of fiscal neutrality. Court of Justice
• European Fiscal Union: What is it? Does it work? And are there really ‘no alternatives’?
• A European financial transaction tax?
• Structures and processes in tax policy-making
• CBT Corporate tax ranking
• Prohibition of abuse of law: a new general principle of EU law?
• The delicate balance: tax, discretion and the rule of law
• Führt die EuGH-Rechtsprechung zu einem Abbau steuerlicher Verzerrungen im Europäischen Binnenmarkt?
• VAT and the EU internal market: the paradoxes of harmonisation
• What do we know about effects of fiscal consolidation on short term growth? Implications for the UK
• The tax treatment of debt and equity
• The anatomy of tax avoidance counteraction: abuse of law in a tax context at member state and European Union level
• HMRC’S management of the UK tax system: the boundaries of legitimate discretion
• The impact of the Centros line of case-law and its concept of abuse of law on domestic company law – a response
• Source versus residence based taxation with international mergers and acquisitions
• Automatic stabilisers, economic crisis and income distribution in Europe
• The role of the corporate income tax as an automatic stabiliser
• Tax enforcement and tax havens under formula apportionment
• Will the bank levy meet its objectives?
• An applied analysis of ACE and CBIT reforms in the EU?
• Improving (not perfecting) tax legislation: rules and principles revisited
• Heterogeneous firms, ‘profit shifting’ FDI and international tax competition
• Profit-shifting and measured productivity of multinational firms
• EMI Group. ‘Samples’ and ‘gifts of small value
• Weald Leasing. Application of the abuse of law test in the VAT sphere
• Commission v United Kingdom. Insurance and financial transactions. No refund of input VAT to taxable persons not established in EU territory
• Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration
• Future health technologies. VAT exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use
• Taxation and regulation of banks
• Will the reform of the institutional framework restore fiscal stability in the eurozone?
• Tax Havens
• Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?
• Empirische Studien zum Steuerreformkonzept einer nachgelagerten Einkommensbesteuerung von Joachim Mitschke
• Die fiskalpolitischen Handlungsspielräume Deutschlands mit der Schuldenschranke
• Zinsschranke, Verlustverrechnungsbeschränkung und steuerpolitische Zukunftserwartungen aus Unternehmenssicht
• A Euro Rescue Plan
• Effective levels of company taxation within an enlarged EU
• Company taxation in the AsiaPacific region, India and Russia
• Taxing corporate income
• Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation
• Taxation of outbound direct investment: economic principles and tax policy considerations
• Reforming the business tax system: does size matter?
• Tax risk management and corporate taxpayers -international tax administration developments
• Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study
• Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?
• Der Vorschlag der Europäischen Kommission für eine Gemeinsame Konsolidierte Bemessungsgrundlage der Körperschaftsteuer
• Sind unsere sozialen Sicherungssysteme generationengerecht?
• Herausforderungen bei der Sanierung der Staatsfinanzen
• Ist Deutschland dem Internationalen Steuerwettbewerb gewachsen?
• Steuersysteme in Europa: Quo Vadis?
• Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen
• The asymmetrical treatment of debt and equity finance under UK tax law
• Foreign income and domestic deductions – a comment
• Internationalization and business tax revenue - evidence from Germany
• EU regional policy and tax competition
• Taxing foreign profits with international mergers and acquisitions
• Verschärfen multinationale Unternehmen den Steuerwettbewerb?
• Corporate Tax Harmonization in the EU
• Natural resources, export structure and investment
• Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared
• Opting for opting in? An evaluation of the Commission’s proposals for reforming VAT for financial services
• Proposals for controlled foreign companies reform: a tale of two principles
• Is the corporation tax an effective automatic stabilizer?
• Homogeneous profit tax effects for heterogeneous firms?
• Firm-specific forward looking effective tax rates
• Bilateral effective tax rates and foreign direct investment
• Duties of senior accounting officers of large companies
• The Finance Acts of 2010: a complicated start to simplification
• Corporation tax rates - structural reform abandoned?
• Beyond eurosclerosis: discussion
• Household debt repayment behaviour: what role do institutions play?
• International taxation and the direction and volume of cross-border M&A's
• Did the single market cause competition in excise taxes? Evidence from EU countries
• Too much investment? A problem of endogenous outside options
• The value added tax: its causes and consequences
• Carbon-motivated border tax adjustments: old wine in green bottles?
• Does tax competition really promote growth?
• Decentralization and electoral accountability: incentives, separation and voter welfare
• The downside of formula apportionment – evidence on factor demand distortions
• New bank taxes, new world order?
• Osborne had little choice but to wield knife
• Public sector finances and the crisis
• Grossbritanniens Budgetdefizit: Warum ist es höher als in Anderen Laendern?
• Automatische Stabilisatoren: Eine Vergleich Europa - USA
• Tax burden on foreign direct investments in the AsiaPacific region, India and Russia
• Partial-exemption policy in the United Kingdom
• Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda
• Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud. EU Council
• Budget comment - too much or too little?
• Perspektiven für die Konsolidierung der Staatsfinanzen in Deutschland
• Tax havens play limited role in a financial crisis
• Emergency budget report 2010
• Taxing banks: the IMF proposal
• The Government's deficit reduction plan depends on optimistic GDP growth forecast
• Labour's proposed spending cuts exceed Thatcher's
• Public sector finances and the crisis: a VAT rise could help
• Corporate income tax coordination in the European Union
• Commission v Ireland. Activities carried out by public authorities
• CBT research cited in IPCC Climate Change Report
• Alice Pirlot quoted in UK Parliamentary report on carbon border adjustment measures
• Mayara Felix, Harvard Kennedy School of Government
• Small business taxation
• Evidence of tax competition: A review
• Tax policy and subsidiarity in the European Union
• The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
• Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitário
• Corporate tax risk and tax avoidance: new approaches
• A GANTIP. Was it really such a bad idea?
• The evolution and convergence of OECD tax systems
• HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT
• Corporate tax policy and incorporation in the EU
• VAT – unjust enrichment
• Business taxation in a globalized world
• The European Commission’s proposal for a common consolidated corporate tax base
• Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany
• Corporate taxation in the OECD in a wider context
• Effective tax rates on investment in the EU, 1998-2007
• Alternative Systems of Business Taxation in Europe: an applied analysis of ACE and CBIT reforms
• The systems must change
• EU Council approves derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud
• Loyalty Management UK Limited. Reference for a Preliminary Ruling in a UK case regarding a Customer Loyalty Rewards Scheme. House of Lords
• Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing
• The UK Should Increase VAT
• Microeconomic Models of Investment and Employment
• Uncertainty and Investment Dynamics
• When Do Dealings in Shares Fall within the Scope of VAT?
• Prohibition of Abuse of (Community) Law – The Creation of a New General Principle of EC Law Through Tax
• Thin Capitalization Rules in the Context of the CCCTB
• Do Countries Compete over Corporate Taxes?
• The effects of EU formula apportionment on corporate tax revenues
• Doctoral Conference 2022
• Small Companies Again - Section 3 Finance Act 2007
• Financial and Tax Accounting: Transparency and 'Truth'
• The Tax Base for CCCTB: The Role of Principles
• Epilogue: Establishing the foundations of tax law in UK universities
• Is Tax Avoidance ‘Fair'?
• Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management
• Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC
• Chi paga realmente l’ires? Ancora brutte notizie per i lavoratori dipendenti (Who really pays the corporate income tax? Bad news for the employees)
• Corporation tax buoyancy and revenue elasticity in the UK
• Tax revenues and fiscal drag: An introduction
• Modelling Tax Revenue Growth
• Firm location decisions, regional grants and agglomeration externalities
• Horizontal and vertical indirect tax competition: theory and some evidence from the USA
• The European Economic Advisory Group Report on the European Economy
• The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility
• Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament
• Foreign investment, international trade and the size and structure of public expenditures
• Determinants of bilateral effective tax rates: empirical evidence for OECD countries
• Climate change - environmental and technology policies in a strategic context
• Taxing the Unvaccinated: Externalities and Paternalism During the Pandemic
• Oxford Strategy Review publishes article by Mike Devereux on global minimum tax
• Mike Devereux writes about fundamental reforms to the international regime for corporate tax in the RES Newsletter
• Further investigation of the Global Minimum Tax
• Kristoffer Berg awarded H.M. King's Gold Medal 2022 for his PhD thesis on fair and effective tax policy
• CBT's Summer Conference on the global minimum tax cited in Bloomberg Tax
• Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: the Case of Cum-cum and Cum-ex Transactions
• Tax Notes publishes article by Heydon Wardell-Burrus on qualified domestic minimum top-up tax (QDMTT)
• CBT's summer conference on the global minimum tax cited in Tax Notes International
• Can Pillar Two be Leveraged to Save Pillar One?
• Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
• The Three Distributive Questions of (a Non-Ideal) Tax Theory
• A New Framework for Taxing Cryptocurrencies
• Reducing complexity and compliance costs: A Simplification Safe Harbour for the Global Minimum Tax
• Fell by the Wayside: Trade integration and policy choices of local governments
• VAT Compliance, Trade, and Institutions
• The Behavioral Elasticity of Tax Revenue
• What are Minimum Taxes and Why Might One Favor or Disfavor Them?
• Tec(h)tonic Shifts: Taxing the “Digital Economy”
• Patent Boxes and the Success Rate of Applications
• Don’t blame it on WTO law: An analysis of the alleged WTO law incompatibility of Destination-Based Taxes
• Technology and Tax Systems
• Pennies from Haven: Wages and Profit Shifting
• How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS
• Tax Enforcement using a Hybrid between Self- and Third-Party Reporting
• More giving or more givers? The effects of tax incentives on charitable donations in the UK
• Stabilizing “pillar one” corporate profit reallocation in an uncertain environment
• Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan
• Does statutory incidence matter? Earnings responses to social security contributions
• Taxation and supplier networks: evidence from India
• Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT
• Debt reallocation in multinational firms: evidence from the UK worldwide debt cap
• Bridging the red-blue divide: a proposal for US Regional Tax Relief
• Residual profit allocation by income
• The Global Minimum Tax
• Public good provision, commuting and local employment
• Localization Economies and the Sensitivity of Firm Foundations to Changes in Taxation and Public Expenditures
• Local fiscal policies and their impact on the number and spatial distribution of new firms
• Pillar 2’s Impact on Tax Competition
• How cost-effective is public R&D in stimulating firm innovation?
• Tax Progressivity and Self-Employment Dynamics
• How do Entrepreneurial Portfolios Respond to Income Taxation
• International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blind Spots
• Are Presumptive Taxes a Good Option for Taxing Self-Employed Professionals in Developing Countries
• The Rise of Inequality and the fall of Tax Equity
• The Missing Profits of Nations
• Decomposing the Margins of Transfer Pricing
• US Firms on Foreign (tax) Holidays
• Firms Response to Tax Enforcement through Audits
• Information, Asymmetric Incentives or Withholding? Understanding the Self-Enforcement of Value-Added-Tax
• Capitalists in the twenty-first century
• The new non-territorial U.S international tax system
• Tax Treaties and Developing Countries
• Casting a wider tax net: Experimental evidence from Costa Rica
• At a cost: the real effects of transfer pricing regulations
• Tax fraud and the rule of law
• Behavioural response to time notches in transaction tax: Evidence from stamp duty in Hong Kong and Singapore
• Controlled foreign corporation rules and cross-border M&A activity
• Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations
• International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK
• How much tax do companies pay in the UK?
• How aggressive are foreign multinational companies in reducing their corporation tax liability?
• The right tax at the right time
• The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act
• Taxation without information: The institutional foundations of modern tax collection
• The definitions of income
• The Destination–Based Cash Flow Tax and the Double Tax Treaties
• Where does multinational investment go with Territorial Taxation
• A European Perspective on the US plans for a Destination based cash flow tax
• Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
• Destination-based cash flow taxation
• Will Corporation Tax Cuts Stimulate Long-term Economic Growth?
• Tax Competition, and Low Income Sub-Saharan African Countries
• The Global Minimum Tax Raises More Revenues than you Think, or Much Less
• OMG Transatlantic Tax Talks
• OMG Transatlantic Tax Talks: Evelina Gavrilova-Zoutman
• OMG Transatlantic Tax Talks: Martin Jacob
• OMG Transatlantic Tax Talks: Jakob Miethe
• OMG Transatlantic Tax Talks: Ruth Mason
• OMG Transatlantic Tax Talks: Owen Zidar
• OMG Transatlantic Tax Talks: Ariel Jurow Kleiman
• OMG Transatlantic Tax Talks: Steven Dean
• OMG Transatlantic Tax Talks: Daniel Hemel
• MNE Strategic Responses to the GloBE Rules
• Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms
• The EU Anti-Tax Avoidance Directive: A UK Perspective
• Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey
• Regulatory competition in capital standards with selection effects among banks
• Are financing constraints binding for investment? Evidence from natural experiment
• Job Vacancies
• Annual Academic Symposium 2023
• Giacomo Brusco, University of Tübingen
• Kenneth Tester, Tax Administration Research Centre (TARC), University of Exeter
• Arun Advani, University of Warwick
• Small Firm Growth and the VAT Threshold: Evidence for the UK
• Is the VAT threshold in the UK too high?
• Mike Devereux featured on BBC Radio 4's 'How to Raise a Trillion'
• Why the current tax rate tells you little: competing for mobile and immobile firms
• Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation
• The impact of investment incentives: evidence from UK corporation tax returns
• Evidence-based policy making? The Commission’s proposal for an FTT
• International taxation and MNE investment: evidence from the UK change to territoriality
• Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
• Balancing act: weighing the factors affecting the taxation of capital income in a small open economy
• The economics of corporate and business tax reform
• EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox
• The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda
• What creates tax uncertainty? Evidence from three phases of a cross-country survey
• Does a Wealth Tax Improve Equality of Opportunity?
• Issues of Fairness in Taxing Corporate Profit
• Fiscal Consolidation and Automatic Stabilization: New Results
• The Common Interests of Health Protection and the Economy: Evidence From Scenario Calculations of COVID-19 Containment Policies
• Trade Openness and Income Inequality: New Empirical Evidence
• Why is corporate tax revenue stable while tax rates fall? Evidence from firm-level data
• What drives Chinese overseas M&A investment? Evidence from micro data
• Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-country Reporting Data
• Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?
• The OECD/G20 Inclusive Framework’s Two-Pillar Solution
• Fiscalité environnementale : une construction juridique
• GLoBE: Formative Policies and Politics of Pillar 2
• International Tax Competition with a Coordinated Minimum Tax
• The Taxation of businesses in Financial or Economic Distress
• Elisa Casi-Eberhard, the NHH Norwegian School of Economics
• The Use of Accounting Information in the Tax Base in the Pillar 2 Global Minimum Tax: A Discussion of the Rules, Potential Problems, and Possible Alternatives
• Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?
• Pillar 2: Tax Competition in Low-Income Countries and the SBIE
• Wind-electricity subsidies – A windfall for land owners? Evidence from a feed-in tariff in Germany
• Antoine Bozio, Paris School of Economics (PSE)
• Dario Tortarolo, University of Nottingham
• WP23/01 GILTI and the GloBE
• Does ownership affect the impact of taxes on firm behaviour? Evidence from China
• Should transactions services be taxed at the same rate as consumption?
• Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
• GloBE Administrative Guidance – The QDMTT and GILTI Allocation
• WP23/02 Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax
• Taxing Corporate Income
• Mike Devereux quoted in Telegraph on the effective marginal tax rate
• The OECD Global Anti-Base Erosion (“GloBE”) proposal
• Cash-flow taxes in an international setting
• Heydon Wardell-Burrus quoted on Pillar 2 in LAW360
• Budget 2023
• Tax Avoidance
• Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens
• Tsilly Dagan
• Glen Loutzenhiser
• Richard Collier shortlisted for IBFD Frans Vanistendael Award for International Tax Law
• Kristoffer Berg opinion piece on the corporate income tax and the Norwegian Tax Commission
• Kristoffer Berg opinion piece on whether the total taxation of investors in Norway has increased
• Leonie Koch, LMU Munich
• Kristoffer Berg article published in Dagens Naeringsliv
• Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes
• Large and influential: firm size and governments' corporate tax rate choice?
• Stimulating investment through incorporation
• Knocking on Tax Haven’s Door: Multinational firms and transfer pricing
• Inter vivos transfers of ownership in family firms
• Reimagining capital income taxation
• Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms
• The spillover effects of outward foreign direct investment on home countries: evidence from the United States
• Base erosion, profit-shifting and developing countries
• Surcharges and penalties in UK tax law
• Do better entrepreneurs avoid more taxes?
• Reinventing the wheel: what we can learn from the Tax Reform Act of 1986
• Governance and taxes: evidence from regression discontinuity
• The corporate investment response to the domestic production activities deduction
• Who bears the cost of taxing the rich? An empirical study on CEO pay
• Do companies invest more after shareholder tax cuts?
• The crossroads verus the seesaw: getting a 'fix' on recent international tax policy developments
• Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information
• Do experts help firms optimize?
• Tax competition and the efficiency of 'benefit-related' business taxes
• Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions
• The occurrence of tax amnesties: theory and evidence
• The dynamic economic effects of a US corporate income tax rate reduction
• Taxing multinationals in the presence of internal capital markets
• US Supreme Court unanimously chooses substance over form in foreign tax credit
• Heterogeneous responses to effective tax enforcement: evidence from Spanish firms
• The use of neutralities in international tax policy
• Public pressure and corporate tax behaviour
• How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments
• Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers
• Do financial frictions amplify fiscal policy? Evidence from business investment stimulus
• The economics of advance pricing agreements
• Taxation and the optimal constraint on corporate debt finance
• Taxation of shareholder income and the cost of capital in a small open economy
• Jawad Shah article 'What Ails Pakistan's Tax System?' published on the news website Dissent Today as Editor's pick
• What Ails Pakistan's Tax System?
• WP23/03 Using Computerized Information to Enforce VAT: Evidence from Pakistan
• Philipp Dörrenberg, University of Mannheim
• Conservative accounting yields excessive risk-taking - a note
• Taxation and Corporate Debt: Are Banks any Different?
• Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals
• Should tax policy favor high- or low-productivity firms?
• Cross-border loss offset can fuel tax competition
• The effect of awareness and incentives on tax evasion
• CFC Legislation, Passive Assets and the Impact of the ECJ’s Cadbury-Schweppes Decision
• Taxation and Corporate Risk-Taking
• The Investment Effect of Taxation Evidence from a Corporate Tax Kink
• And yet it moves: taxation and labour mobility in the 21st century
• Learning and international policy diffusion: the case of corporate tax policy
• Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK.
• Reforming an asymmetric union: on the virtues of dual tier capital taxation
• Capital tax reform and the real economy: the effects of the 2003 dividend tax cut
• Thin capitalization rules and multinational firm capital structure
• Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure
• Richard Collier and Ian Dykes win the 9th IBFD Frans Vanistendael Award
• Trends in UK BERD after the Introduction of R&D Tax Credits
• Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
• Strategic Line Drawing between Debt and Equity
• A Journey from a Corruption Port to a Tax Haven
• A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
• Optimal income taxation with tax competition
• The David R. Tillinghast Lecture The Rising Tax-Electivity of U.S. Corporate Residence
• Exploring the Role Delaware Plays as a Domestic Tax Haven
• Bankruptcy Law and the Cost of Banking Finance
• The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
• The impact of tax incentives on the economic activity of entrepreneurs
• Corporate Taxes and Internal Borrowing within Multinational Firms
• Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases
• The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview
• Investment, Accounting, and the Salience of the Corporate Income Tax
• EU Perspective on VAT Exemptions
• Closer to an Internal Market? The Economic Effects of EU Tax Jurisprudence
• National measures to counter tax avoidance under the Merger Directive
• Economic integration and the optimal corporate tax structure with heterogeneous firms
• Carbon taxation in the EU: expanding EU carbon price
• Does tax structure affect economic growth? Empirical evidence from OECD countries
• Debt Shifting in Europe
• Entrepreneurial innovations and taxation
• Wages and International Tax Competition
• Revisiting the Excise Tax Effects of the Property Tax
• Corporate Tax Consolidation and Enhanced Cooperation in the European Union
• Enhanced Cooperation in an asymmetric model of Tax Competition
• Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
• Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector
• Evaluating Neutrality Properties of Corporate Tax Reforms
• Corporate tax regime and international allocation of ownership
• State corporation income taxation - an economic perspective on Nexus
• How should financial intermediation services be taxed?
• VAT treatment of public sector bodies: the Canadian model
• VAT and Financial Supplies: What should be taxed?
• Improving the VAT Treatment of Exempt Immovable Property in the European Union
• Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
• International Business Taxation: Looking Back to Look Forward
• WP23/04 How to Improve Small Firms’ Payroll Tax Compliance? Evidence from a randomized Field Experiment
• CBT Symposium 2023
• CBT Summer Conference mentioned in Bloomberg Tax
• The Impact of the Global Minimum Tax on Tax Competition
• Oxford Mosaic Accessibility Statement
• Michael Stimmelmayr, University of Bath
• Dr Nicolas Traut
• Alice Pirlot
• Martin Simmler
• Dr Ander Iraizoz
• WP23/05 Rationalizing formula apportionment
• WP23/06 The Mirage of Mobile Capital
• Professor Niels Johannesen
• WP23/07 Tax Policy and Investment in a Global Economy
• Thor Thoresen, Statistics Norway
• Arun Advani, University of Warwick
• Formula Apportionment: Is it better than the current system and are there better alternatives?
• Corporate Taxation and Multinational Activity
• Individual Mobility and the Corporate Tax
• Tax Avoidance Networks and the Push for a ’Historic’ Global Tax Reform
• The Evolution of Thinking on Tax and the Digitalisation of Business 1996-2018
• Remote Working and the Threshold PE Test
• Introduction of Transfer pricing Measures
• On the Breakdown of the OECD Transfer Pricing Guidelines
• Who Should Bear the Burden of Increasing Fiscal Pressure? An Optimal Income Taxation Perspective
• Recent Policy Initiatives in the International Taxation of Capital 1
• Tax Treaty Abuse: Is Canada responding effectively?
• Incorporation and Taxation: Theory and Firm-level Evidence
• Dividend Taxes and International Portfolio Choice
• Profit Taxation and Finance Constraints
• Internal Debt and Multinationals’ Profit Shifting - Empirical Evidence from Firm-Level Panel Data
• Taxing Risky Investment
• There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries
• Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad
• MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence
• Directors
• OMG Transatlantic Tax Talks: Pierce O’Reilly and Ana Cinta Gonzalez Cabral
• FT publishes Kristoffer Berg's response to the piece 'Time to tax billionaires'
• Reimagining Global Tax Governance
• Professor Judith Freedman CBE appointed to the Tax Notes International Council of Eminent Persons
• CBT Summer Conference 2024
• Doctoral Conference 2024
• Annual Academic Symposium 2024
• Pierre Bachas, ESSEC-Business School
• Oxford University Centre for Business Taxation: Use of cookies on this website
• Designing fair and efficient child benefits
• 2023
• Tax Policy and Investment in a Global Economy
• Blogs 2022/23
• Blogs 2020/21
• Blogs 2018/19
• Blogs 2017
• Harnessing global financial transparency to improve tax enforcement in developing countries.
• Kate Smith, LSE
• News archive
• Toward a New International Tax Order? Workshop on UN GA Tax Cooperation Resolution, 25 and 26 March 2024
• Niels Johannesen presents at the Danish Parliament
• Niels Johannesen gives keynote lecture
• Marika Viertola presents her paper "Transfer (mis)pricing of multinational enterprises: evidence from Finland" at the internal CBT lunch seminar
• Arun Advani presents as part of the CBT research seminar series.
• Wouter Leenders presents his paper "Avoiding Evasion: Effects of the Automatic Exchange of Information" at the internal CBT lunch seminar
• Designing a Progressive VAT
• 2023
• 2022
• 2021
• OMG Transatlantic Tax Talks: Jost Heckemeyer
• The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act
• Ben Lockwood, University of Warwick
• ETPF
• Spending Responses to News about Dividend Taxes
• The Transfer Pricing Directive - Round 2 for an EU ALP?
• CBT Working Paper Series
• Annual Academic Symposium 2025
• CBT Summer Conference 2025
• WP 2022
• WP 2021
• WP 2020
• WP 2019
• WP 2018
• WP 2017
• WP 2016
• WP 2015
• WP 2014
• WP 2013
• WP 2012
• WP 2011
• WP 2010
• WP 2009
• WP 2008
• WP 2007
• Tax Audits: Long-run Impacts on Intentional and Unintentional Non-Compliance
• An Excess Profits Tax
• CBT Doctoral Conference 2025
• A Bad Apple Ruling
• The Impact of the Minimum Wage on Independent Businesses
• Another take on the (bad) Apple Ruling: is a misapplication of domestic law enough for a finding of State Aid?
• Check-the-Box and Corporate Tax Policy
• CANCELLED Anne Brockmeyer, World Bank
• The Compliance Effects of Automatic Information Exchange: Lessons from Denmark
• Will Workers Pay The Employer National Insurance Contributions Rise?
• Global Spillovers of Carbon Taxes: How Emissions 'Leak' to Developing Countries
• Camille Landais, London School of Ecomomics
• Public Country-by-Country Reporting in Europe and Beyond
• Sarah Clifford, University of Oxford