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Oxford University Centre for Business Taxation
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WP 2011

Will the bank levy meet its objectives?

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

Will the reform of the institutional framework restore fiscal stability in the eurozone?

With which countries do tax havens share information?

WP 2022

WP23/01 GILTI and the GloBE

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

WP23/03 Using Computerized Information to Enforce VAT: Evidence from Pakistan

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

Zinsschranke, Verlustverrechnungsbeschränkung und steuerpolitische Zukunftserwartungen aus Unternehmenssicht