University of Oxford

Oxford University Centre for Business Taxation

Types of Tax: Corporate Income Tax

Tax revenues and fiscal drag: An introduction

Tax risk management and corporate taxpayers -international tax administration developments

Taxation and Corporate Risk-Taking

Taxation and the optimal constraint on corporate debt finance

Taxation of shareholder income and the cost of capital in a small open economy

Taxes and Location of Targets

Taxing banks: the IMF proposal

Taxing corporate income

Taxing Corporate Income

Taxing multinationals beyond borders: Financial and locational responses to CFC rules

Taxing the digitalised economy: Targeted or system-wide reform?

Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens

The 'upgraded' strategy against harmful tax practices under the BEPS Action Plan

The competitiveness of the UK corporation tax rate

The corporate investment response to the domestic production activities deduction

The Destination-Based Cash Flow Tax and the Double Tax Treaties

The direct incidence of corporate income tax on wages

The dynamic economic effects of a US corporate income tax rate reduction

The Economic Effects of EU Tax Jurisprudence

The economics of corporate and business tax reform

The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

The effects of EU formula apportionment on corporate tax revenues

The elasticity of corporate taxable income: new evidence from UK tax records

The European Commission's proposal for a common consolidated corporate tax base