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Oxford University Centre for Business Taxation
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WP 2015

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

Tax competition and the efficiency of 'benefit-related' business taxes

Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes

Tax Competition, and Low Income Sub-Saharan African Countries

Tax Competition, Tax Co-operation and BEPS

Tax Enforcement using a Hybrid between Self- and Third-Party Reporting

Tax evasion and tax avoidance in developing countries: the role of international profit shifting

Tax fraud and the rule of law

Tax Haven Activities and the Tax Liabilities of Multinational Groups

Tax Policies after Crises

Tax Policy and the COVID-19 Crisis

Tax policy making: beyond simplification

Tax Progressivity and Self-Employment Dynamics

Tax progressivity, income distribution and tax non-compliance

Tax Treaties and Developing Countries

Tax Treaty Abuse: Is Canada responding effectively?

Taxation and Corporate Debt: Are Banks any Different?

Taxation and Corporate Risk-Taking

Taxation and supplier networks: evidence from India

Taxation and the optimal constraint on corporate debt finance

Taxation of outbound direct investment: economic principles and tax policy considerations

Taxation of shareholder income and the cost of capital in a small open economy