University of Oxford

Oxford University Centre for Business Taxation

WP 2010

Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Residual profit allocation by income

Responsive regulation, risk and rules: applying the theory to tax practice

Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination

Revisiting the Excise Tax Effects of the Property Tax

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Should tax policy favor high- or low-productivity firms?

Should the EU implement a minimum corporate taxation directive?

Should transactions services be taxed at the same rate as consumption?

Sind unsere sozialen Sicherungssysteme generationengerecht?

Small business taxation

Small Firm Growth and the VAT Threshold: Evidence for the UK

Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?

Stabilizing "pillar one" corporate profit reallocation in an uncertain environment

State corporation income taxation - an economic perspective on Nexus

Steuersysteme in Europa: Quo Vadis?

Stimulating investment through incorporation

Strategic consolidation under formula apportionment

Strategic Line Drawing between Debt and Equity

Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda

Surcharges and penalties in UK tax law

Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers

Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector

Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates