University of Oxford

Oxford University Centre for Business Taxation

WP 2016

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

Regulatory competition in capital standards with selection effects among banks

Reimagining capital income taxation

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

Research and Innovation for Smart Specialization Strategy

Residual profit allocation by income

Response to consultation document "Improving Large Business Tax Compliance" published by HMRC on July 22 2015.

Response to the consultation on the tax deductibility of corporate interest expense

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

Restoring trust

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