University of Oxford

Oxford University Centre for Business Taxation

WP 2020

A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals

Are Presumptive Taxes a Good Option for Taxing Self-Employed Professionals in Developing Countries

Macroeconomic effects of a 10-year tax-financed government investment plan

A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries

A European financial transaction tax?

A European Perspective on the US plans for a Destination based cash flow tax

A Journey from a Corruption Port to a Tax Haven

A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) & Taxation

A New Framework for Taxing Cryptocurrencies

And yet it moves: taxation and labour mobility in the 21st century

Are financing constraints binding for investment? Evidence from natural experiment

Are we heading towards a corporate tax system fit for the 21st century?

Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials

Assessing the localization pattern of German manufacturing and service industries: a distance-based approach

Asymmetric obligations

At a cost: the real effects of transfer pricing regulations

Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies

Avoidance Policies - A New Conceptual Framework

Balancing act: weighing the factors affecting the taxation of capital income in a small open economy

Bank bailouts, international linkages and cooperation

Banking on Failure

Bankruptcy Law and the Cost of Banking Finance

Barclays Mercantile Business Finance Ltd v Mawson: Living with uncertainty

Base erosion, profit-shifting and developing countries