University of Oxford

Oxford University Centre for Business Taxation

WP 2008

Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management

Bilateral effective tax rates and foreign direct investment

Bridging the red-blue divide: a proposal for US Regional Tax Relief

Business taxation in a globalized world

Can Pillar Two be Leveraged to Save Pillar One?

Can taxes tame the banks? Evidence from European bank levies

Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases

Capital tax reform and the real economy: the effects of the 2003 dividend tax cut

Capitalists in the twenty-first century

Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?

Carbon taxation in the EU: expanding EU carbon price

Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information

Cash-flow taxes in an international setting

Casting a wider tax net: Experimental evidence from Costa Rica

Central-local government fiscal relations and cyclicality of public spending: Evidence from China

CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision

Chi paga realmente l'ires? Ancora brutte notizie per i lavoratori dipendenti (Who really pays the corporate income tax? Bad news for the employees)

Climate change - environmental and technology policies in a strategic context

Closer to an Internal Market? The Economic Effects of EU Tax Jurisprudence

Comparing Proposals to Tax Some Profit in the Market Country

Conservative accounting yields excessive risk-taking - a note

Controlled foreign corporation rules and cross-border M&A activity

Corporate income tax coordination in the European Union

Corporate tax competition between firms