University of Oxford

Oxford University Centre for Business Taxation

Types of Tax: Corporate Income Tax

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

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

Enhanced cooperation: A way forward for tax harmonization in the EU?

Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection

Evaluating Neutrality Properties of Corporate Tax Reforms

Evidence-based policy making? The Commission's proposal for an FTT

Fell by the Wayside: Trade integration and policy choices of local governments

Firms Response to Tax Enforcement through Audits

Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism

Five core problems in the attribution of profits to permanent establishments

Formula Apportionment: Is it better than the current system and are there better alternatives?

Fundamental reform of corporation tax

Gaming destination-based cash flow taxes

GloBE Administrative Guidance - The QDMTT and GILTI Allocation

Governance and taxes: evidence from regression discontinuity

Has EU expansion encouraged tax competition?

Headquarter relocations and international taxation

HMRC'S management of the UK tax system: the boundaries of legitimate discretion

How aggressive are foreign multinational companies in reducing their corporation tax liability?

How do Entrepreneurial Portfolios Respond to Income Taxation

How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK

How do taxes affect the location of debt and profit?

How much tax do companies pay in the UK?

How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS