University of Oxford

Oxford University Centre for Business Taxation

Types of Tax: Corporate Income Tax

Why the current tax rate tells you little: competing for mobile and immobile firms

Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes

With which countries do tax havens share information?

WP23/01 GILTI and the GloBE

WP23/02 Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax

WP23/04 How to Improve Small Firms' Payroll Tax Compliance? Evidence from a randomized Field Experiment

WP23/05 Rationalizing formula apportionment

WP23/06 The Mirage of Mobile Capital

WP23/07 Tax Policy and Investment in a Global Economy