University of Oxford

Oxford University Centre for Business Taxation

WP 2021

Localization Economies and the Sensitivity of Firm Foundations to Changes in Taxation and Public Expenditures

Lost in Translation: Excess Returns and the Search for Substantial Activities

Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey

Measuring the burden of the corporate income tax under imperfect competition

MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence

MNE Strategic Responses to the GloBE Rules

More giving or more givers? The effects of tax incentives on charitable donations in the UK

Multinational firms mitigate tax competition

Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions

National measures to counter tax avoidance under the Merger Directive

On selection into public civil service

Open Economy Public Finance

Optimal income taxation with tax competition

Optimal tax policy when firms are internationally mobile

Opting for opting in? An evaluation of the Commission's proposals for reforming VAT for financial services

Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared

Pareto-Improving Minimum Corporate Taxation

Patent Boxes and the Success Rate of Applications

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