University of Oxford

Oxford University Centre for Business Taxation

WP 2010

Don't blame it on WTO law: An analysis of the alleged WTO law incompatibility of Destination-Based Taxes

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

Duties of senior accounting officers of large companies

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Economic integration and the optimal corporate tax structure with heterogeneous firms

Effective levels of company taxation within an enlarged EU

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

Efficiency and welfare costs of VAT; evidence from VAT notches

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

Emergency budget report 2010

Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?

Enhanced Cooperation in an asymmetric model of Tax Competition

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

Entrepreneurial innovations and taxation

EU Perspective on VAT Exemptions

EU regional policy and tax competition

EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox

Evaluating Neutrality Properties of Corporate Tax Reforms

Evidence for profit shifting with tax sensitive capital stocks

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

Exploring the Impact of EU Law on Environmental Taxation

Exploring the Role Delaware Plays as a Domestic Tax Haven

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

Firm-specific forward looking effective tax rates