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Oxford University Centre for Business Taxation
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WP 2020

Dividend Taxes and International Portfolio Choice

Do better entrepreneurs avoid more taxes?

Do companies invest more after shareholder tax cuts?

Do experts help firms optimize?

Do financial frictions amplify fiscal policy? Evidence from business investment stimulus

Do governments tax agglomeration rents?

Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation

Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK.

Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals

Does a Wealth Tax Improve Equality of Opportunity?

Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?

Does ownership affect the impact of taxes on firm behaviour? Evidence from China

Does statutory incidence matter? Earnings responses to social security contributions

Does tax structure affect economic growth? Empirical evidence from OECD countries

Don't blame it on WTO law: An analysis of the alleged WTO law incompatibility of Destination-Based Taxes

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Economic integration and the optimal corporate tax structure with heterogeneous firms

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

Efficiency and welfare costs of VAT; evidence from VAT notches

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?

Employment Status, Tax and the Gig Economy-Improving the Fit or Making the Break?

Enhanced Cooperation in an asymmetric model of Tax Competition