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Oxford University Centre for Business Taxation
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WP 2021

The deep-pocket effect of internal capital markets

The definitions of income

The Destination-Based Cash Flow Tax and the Double Tax Treaties

The direct incidence of corporate income tax on wages

The dynamic economic effects of a US corporate income tax rate reduction

The economics of advance pricing agreements

The economics of corporate and business tax reform

The effect of awareness and incentives on tax evasion

The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

The elasticity of corporate taxable income: new evidence from UK tax records

The EU Anti-Tax Avoidance Directive: A UK Perspective

The EU VAT treatment of public sector bodies: slowly moving in the wrong direction

The European Commission's proposal for a common consolidated corporate tax base

The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations

The Global Minimum Tax

The Global Minimum Tax Raises More Revenues than you Think, or Much Less

The impact of investment incentives: evidence from UK corporation tax returns

The impact of tax incentives on the economic activity of entrepreneurs

The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview

The Investment Effect of Taxation Evidence from a Corporate Tax Kink

The Missing Profits of Nations

The new non-territorial U.S international tax system

The occurrence of tax amnesties: theory and evidence

The OECD/G20 Inclusive Framework's Two-Pillar Solution