University of Oxford

Oxford University Centre for Business Taxation

WP 2021

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

Residual profit allocation by income

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

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

Revisiting the Excise Tax Effects of the Property Tax

Section 112: repeal of carbon emissions tax

Sections 42-85 and Schedules 9-15: Plastic packaging tax

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Should tax policy favor high- or low-productivity firms?

Should the EU implement a minimum corporate taxation directive?

Should transactions services be taxed at the same rate as consumption?

Small business taxation

Small Firm Growth and the VAT Threshold: Evidence for the UK

Some observations on the tax-related provisions in the EU - UK Trade and Cooperation Agreement