University of Oxford

Oxford University Centre for Business Taxation

WP 2011

Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions

National measures to counter tax avoidance under the Merger Directive

On selection into public civil service

Open Economy Public Finance

Optimal income taxation with tax competition

Optimal tax policy when firms are internationally mobile

Opting for opting in? An evaluation of the Commission's proposals for reforming VAT for financial services

Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared

Pareto-Improving Minimum Corporate Taxation

Patent Boxes and the Success Rate of Applications

Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan

Pennies from Haven: Wages and Profit Shifting

Pillar 2's Impact on Tax Competition

Pillar 2: Tax Competition in Low-Income Countries and the SBIE

Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation

Place-based policies

Profit Taxation and Finance Constraints

Profit-shifting and measured productivity of multinational firms

Prohibition of abuse of law: a new general principle of EU law?

Public good provision, commuting and local employment

Public pressure and corporate tax behaviour

R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities

R&D Tax Incentives

Reforming an asymmetric union: on the virtues of dual tier capital taxation