Oxford University Centre for Business Taxation : All Pages
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- The Impact of Pillar II on Incentives: a trade-off between revenue and investment
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- The European Green Deal and Carbon (Border) Taxes: Déjà vu or new beginning?
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- Does the Tax System Offer an Effective Tool to Support Innovation and R&D?
- A Reform Option for the OECD: Residual Profit Allocation by Income
- The WTO as Tax Scarecrow?
- It's far too complicated, but who cares!
- The Digital Services “Sutton” Tax
- Our Response to Tax Fraud is Endangering the Rule of Law
- The Arm's Length Principle ("ALP") - Is it a Principle and is it Arm's Length?
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- A Marxist approach to international taxation
- The Moral Law
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- Cleaning Up the U.S. Tax System?
- MSc in Taxation
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- Research Seminars
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- Business Taxation under the Coalition Government
- Can the UK tax system remain competitive after BEPS?
- BEPS and EU
- Managing tax complexity: improving the institutional framework for tax policy-making and oversight
- How does corporation tax affect capital structure?
- How effective are tax credits for research and development?
- Does profit shifting reduce tax disincentives to invest?
- Reforming VAT rates in Europe
- Corporation tax in the United Kingdom
- Transparency in reporting financial data by multinational corporations
- Bank bailouts, international linkages and cooperation
- Headquarter relocations and international taxation
- Tax progressivity, income distribution and tax non-compliance
- The power of dynastic commitment
- Be Cautious About Raising The Corporation Tax Rate
- The Business Rates Holiday Must Be Extended
- Has EU expansion encouraged tax competition?
- Avoidance Policies – A New Conceptual Framework
- A Fiscal Stimulus Package for the UK?
- Tax Haven Activities and the Tax Liabilities of Multinational Groups
- Why We Should All Worry About the Abolition of the Tampon Tax
- Do taxes affect the location of corporate headquarters?
- Fundamental reform of corporation tax
- How do taxes affect the location of debt and profit?
- What will the Budget do for Corporate Investment?
- Should loss carry-back provisions be extended?
- The New Mortgage Guarantee Scheme: Launching the Government’s Re-Election Campaign
- Summer Conference
- Academic Symposium
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- Reigniting Pillars 1 & 2: Prospects for Reform
- Leslie Robinson, Tuck School of Business at Dartmouth
- Eric Ohrn, Grinnell College
- Doctoral Conference 2021
- Lucie Gadenne, University of Warwick
- Alan Auerbach awarded AEA Distinguished Fellow
- Michael Devereux discussed proposals to tackle multinational tax avoidance in the Independent
- Michael Devereux commented on the impact a global deal for taxing multinationals could have in the Financial Times
- The Times included estimates from Michael Devereux as they discussed the impact of corporation tax changes
- Michael Devereux was cited in a Sunday Times column and a Bloomberg piece on Britain’s fiscal strategy after the pandemic
- Michael Devereux spoke to Bloomberg about the UK government’s changes to corporation tax
- Michael Devereux was quoted by Reuters on the prospect of corporate tax rate rises
- “Made in America” Tax Reform?
- Reigniting Pillars 1 & 2: Prospects for reform conference mentioned in MNE Tax
- 2021
- Mike Williams from HM Treasury, cited in the FT as speaking at Reigniting Pillars
- Mike Williams from HM Treasury, cited in the MNE Tax as speaking at Reigniting Pillars
- Alumni
- Other International Research Fellows
- Mike Williams from HM Treasury, cited in the Independent as speaking at Reigniting Pillars
- Rebellion, Rascals, and Revenue book launch
- Are investment incentives effective in uncertain times?
- Letter by İrem Güçeri published in the FT: Just look at the evidence of the R&D tax break
- Michael Keen
- John Vella appeared on Bloomberg TV, discussing international tax reform
- Financial Services – In or Out?
- Research by Michael Devereux and Martin Simmler mentioned in the FT
- Michael Devereux was mentioned in the FT, discussing the Pillar 1 proposal, in response to last week’s G7 meeting
- Michael Devereux was quoted in the Financial Times, on the global minimum corporate tax proposals
- Judith Freedman
- On why it really is such a big deal
- Who will pay Amount A?
- EconPol Policy Brief, Who Will Pay Amount A?, quoted in the FT
- Mike Devereux interviewed on The Pat Kenny Show
- Mike Devereux cited in City A.M. on the OECD's Pillar 1 reforms
- A historic global minimum tax has been agreed! But has it?
- Business Rates and the High Street
- Centre for Business Taxation quoted in the Telegraph on digital taxation and Pillar 1
- Centre for Business Taxation quoted in Xinhua on digital taxation and Pillar 1
- Press Release: Business rates are contributing to the decline of British High Streets
- Some observations on the tax-related provisions in the EU – UK Trade and Cooperation Agreement
- To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements
- Research Themes: Finance sector
- Research Themes: Government behaviour
- Research Themes: International tax reform/Destination-based cash flow tax
- Research Themes: Pillars 1&2
- Research Themes: Profit shifting
- Research Themes: Real activity
- Research Themes: Research & development
- Research Themes: Tax administration
- Centre for Business Taxation quoted in the Independent on Pillars 1 & 2
- Dr Kristoffer Berg
- Zachary Liscow, Yale University Law School & Edward Fox, University of Michigan Law School
- Nathan Seegert, University of Utah
- Evelina Gavrilova-Zoutman, NHH Norwegian School of Economics
- CBT at EconPol Europe Annual Conference 2021
- OMG Transatlantic Tax Talks: James Hines (University of Michigan)
- Tuomas Kosonen, VATT Institute for Economic Research
- Pareto-Improving Minimum Corporate Taxation
- The Value Creation Mythology
- Comparing Proposals to Tax Some Profit in the Market Country
- Who Will Pay Amount A?
- Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates
- Macroeconomic effects of a 10-year tax-financed government investment plan
- Open Economy Public Finance
- A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
- Should the EU implement a minimum corporate taxation directive?
- Lost in Translation: Excess Returns and the Search for Substantial Activities
- The Quasi-Global GILTI Tax
- Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
- Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies
- Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform
- How and Why a Global Carbon Tax Could Revolutionize International Climate Change Law?
- OMG Transatlantic Tax Talks: Dina Pomeranz (University of Zurich)
- Dr Jawad Shah
- Vikramsinh Patil
- Research Themes: Covid-19
- Types of Tax: Corporate Income Tax
- Types of Tax: Digital tax
- Types of Tax: Environmental tax
- Types of Tax: Financial transaction tax/Bank levy
- Types of Tax: Government spending
- Types of Tax: Property Income Tax
- Types of Tax: Property tax
- Types of Tax: Value Added Tax
- Corporate Tax Cuts for Small firms: What Do Firms Do?
- Should low tax countries learn to love a minimum tax rate?
- Marcel Olbert - London Business School
- Alice Pirlot in IFS podcast: Can carbon taxes get us to net zero?
- Will Pillar 2 halt tax competition?
- Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?
- When International Trade Law Meets Tax Policy: The Example of Digital Services Taxes
- OMG Transatlantic Tax Talks: Rebecca Lester (Stanford University)
- Sections 42-85 and Schedules 9-15: Plastic packaging tax
- Section 112: repeal of carbon emissions tax
- Investment responses to tax policy under uncertainty
- To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements
- OMG Transatlantic Tax Talks
- What Is the Substance‐Based Carve‐Out under Pillar 2? And How Will It Affect Tax Competition?
- OMG Transatlantic Tax Talks: Georg Kofler (Vienna University of Economics and Business)
- OMG Transatlantic Tax Talks: Marcel Olbert (London Business School)
- Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries
- Taxes and Location of Targets
- The Value Creation Mythology
- The Virus in the ALP, Issues from the Transfer Pricing Guidance on Risk and Capital in the light of the covid-19 pandemic
- COVID-19 Challenges for the Arm’s Length Principle
- How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS
- The Allowance for Corporate Equity 30 years on
- Discretionary Fiscal Responses to the Covid-19 Pandemic
- Should women pay lower taxes?
- Can taxes tame the banks? Evidence from European bank levies
- Le droit fiscal à la lumière du droit des femmes
- Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) 1971: A Delphic Pronouncement and a Fundamental Tension
- Tackling fiscal “abuse of law” in the UK: different routes to a single destination
- Employment Status, Tax and the Gig Economy—Improving the Fit or Making the Break?
- Tax and employment status: myths that are endangering sensible tax reform
- How important are local knowledge spillovers of public R&D and what drives them?
- Section 111: preparing for a new tax in respect of certain plastic packaging
- Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
- Exploring the Impact of EU Law on Environmental Taxation
- The Vagueness of Tax Fairness: A Discursive Analysis of the Commission’s ‘Fair Tax Agenda'
- Tax Policy and the COVID-19 Crisis
- Barclays Mercantile Business Finance Ltd v Mawson: Living with uncertainty
- Digital Services Taxes: Principle as a Double-Edged Sword
- Value creation and the allocation of profit under formulary apportionment
- Rethinking Legal Taxonomies for the Gig Economy
- Cash flow taxes in an international setting
- Comparing UK tax returns of foreign multinationals to matched domestic firms
- Taxing multinationals beyond borders: Financial and locational responses to CFC rules
- Martin Simmler commented on UK business rates in Raconteur
- Five core problems in the attribution of profits to permanent establishments
- Dissecting the EU’s recent anti-tax avoidance measures: Merits and problems
- More on Pillar 2 and Tax Competition
- National Report (Belgium)
- Tax avoidance under residual profit splits: A brief response
- Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns
- Taxing the digitalised economy: Targeted or system-wide reform?
- Implications of Digitalisation for International Corporate Tax Reform
- Tax Policies after Crises
- Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination
- Naomi Feldman, Hebrew University of Jerusalem
- Restoring Trust in the ‘Fairness’ of Corporate Taxation
- The UK General Anti-Avoidance Rule: Transplants and Lessons
- How will Brexit affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
- Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence
- Taxation as a means of migration control: The case of Hungary
- Michael Devereux featured in Podcast from The Economist
- The WTO as tax scarecrow
- When EU law and international law pursue seemingly contradictory paths: A mapping of potential conflicts in tax matters
- The temporal application of state aid rules to domestic tax measures: A Sensitive Matter
- The adoption of BEPS in the United Kingdom
- Putting technology to good use for society: the role of corporate, competition and tax law
- International tax planning under a destination-based cash flow tax
- Pillar 2: Rule Order, Incentives, and Tax Competition
- Finance (No.2) Act 2017 Notes: Section 20 and Schedule 5: corporate interest restriction
- Finance Act 2018 notes: Section 33 and Schedule 9: bank levy
- The impact of the OECD/G20 Base Erosion and Profit Shifting project on the task for developing countries of applying the Arm’s Length Principle in practice
- OECD Discussion Draft: additional guidance on the attribution of profits to permanent establishments
- The Border-Adjusted Tax and tax treaties
- The OECD BEPS Project and developing countries
- Gaming destination-based cash flow taxes
- Value creation as the fundamental principle of the international corporate tax system
- How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany
- Firms’ financial and real responses to credit supply shocks: evidence from firm-bank relationships in Germany
- Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
- Central-local government fiscal relations and cyclicality of public spending: Evidence from China
- An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data
- The Economic Effects of EU Tax Jurisprudence
- Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection
- International Taxation in the United Kingdom post-BEPS
- A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) & Taxation
- Transfer Pricing and the Arm’s Length Principle after BEPS
- Is the shift to taxation at the point of destination inexorable?
- Could Pillar 2 Be Enough?
- The future for tax: the next five years and beyond
- Section 75: transfer pricing: application of OECD principles
- Section 138: stamp duty: transfers to depositaries or providers of clearance services; Section 139: SDRT: transfers to depositaries or providers of clearance services
- Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense
- Tax Competition, Tax Co-operation and BEPS
- General anti-abuse rule; procedural developments and penalty
- Five recommendations for restoring trust in HMRC
- Tax and Brexit
- A Tale of Two Finance Bills
- Section 161 and Schedule 19: large businesses: tax strategies and sanctions for persistently uncooperative behaviour
- How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT
- The case for a border adjusted tax
- EU wrong to challenge destination based cash flow tax
- Three myths about tax and the self-employed
- A Taxing Question. The Brexit Balance Sheet
- OMG Transatlantic Tax Talks: Mitchell Kane (New York University)
- OMG Transatlantic Tax Talks: Stefanie Stantcheva (Harvard University)
- OMG Transatlantic Tax Talks: Alex Raskolnikov (Columbia University)
- Academic Symposium 2022
- Enhanced cooperation: A way forward for tax harmonization in the EU?
- Tax transparency and tax co-ordination: a new era for tax reforms in a globalised world
- The taxation of non-profit organizations after Stauffer
- R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities
- Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries
- The taxation of foreign profits
- UK Institutions for tax governance: reviewing tax settlements
- Evidence for profit shifting with tax sensitive capital stocks
- Response to the consultation on the tax deductibility of corporate interest expense
- Research and Innovation for Smart Specialization Strategy
- G20 Corporation Tax Ranking (2016)
- R&D Tax Incentives
- Northern Ireland corporation tax (2016)
- Response to consultation document “Improving Large Business Tax Compliance" published by HMRC on July 22 2015.
- Can ‘the Good Law’ get better?
- Are we moving in the right direction? Public disclosure of tax information and other EC/EP proposals to reduce aggressive tax planning
- DIW Weekly Report 40/2015 Bankkredite wichtig fuer Unternehmensinvestitionen (Bank loans are important for firm investment)
- Restoring trust
- We should create a tax system that reassures the public
- Firm Level Models – Specifically Firm Models based upon Large Data Sets
- Multilateral Cooperation and Carbon Taxation: Challenges and Opportunities
- Supplement 20
- New bank taxes: why and what will be the effect
- Lord Hoffmann, Tax Laws and Principles
- Regulatory choice: observations on the recent experience with corrective taxes in the financial sector
- The Financial Transaction Tax and the internal market
- Sections 103-106: VAT – Mini-One-Stop-Shop (MOSS)
- VAT Rates in Europe
- Are we heading towards a corporate tax system fit for the 21st century?
- Personal taxation of capital income and the financial leverage of firms
- Introduction to Special Issue in Honour of John Tiley: an appreciation
- Public discussion draft of BEPS Action 11 – a response
- Effects of AIA thresholds on aggregate investment (2015 Budget comment)
- Tax policy making: beyond simplification
- A British lesson in corporate income tax
- Efficiency and welfare costs of VAT; evidence from VAT notches
- Business tax: the coalition years and the next parliament
- Corporate tax practices and aggressive tax planning in the EU
- Aggressive Tax Planning by Multinational Enterprises: Mechanisms and Evidence
- Alice Pirlot cited in the Sunday Times
- Alice Pirlot provides statement for the FISC Subcommittee of the European Parliament Public Hearing on Green Taxation
- Alice Pirlot featured on radio interview on France Culture
- OECD/International - On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines
- Transfer Pricing and the Arm’s-Length Principle After the Pillars
- Pennies from Haven: Wages and Profit Shifting
- Sham, tax avoidance and a ‘realistic view of facts'
- With which countries do tax havens share information?
- O impacto de Ocean Finance no conceito de abuso de direito para efeitos de IVA
- Entre Daimler e Welmory: O conceito de estabelecimento estável para efeitos de IVA
- The elasticity of corporate taxable income: new evidence from UK tax records
- What do we know about corporate tax competition?
- The role of headquarters in multinational profit shifting strategies
- The 'upgraded’ strategy against harmful tax practices under the BEPS Action Plan
- Corporate taxation and the quality of research and development
- Designing a General Anti-Abuse Rule: striking a balance
- Case notes: Samadian v HMRC: deductibility of travel expenses when working from home
- Creating new UK institutions for tax governance and policy making: progress or confusion?
- Assessing the localization pattern of German manufacturing and service industries: a distance-based approach
- Income taxation and business incorporation: evidence from the early twentieth century
- Temporary increase in annual investment allowance: a 2013 Finance Act note
- Corporate tax competition between firms
- Business tax incentives
- Place-based policies
- HMRC's relationship with business
- Publications by year archive
- 2022
- VAT exemptions: consequences and design alternatives
- Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism
- Multinational firms mitigate tax competition
- The nexus of corporate taxation and multinational activity
- Transfer pricing and the intensity of tax rate competition
- Corporate tax effects on the quality and quantity of FDI
- The competitiveness of the UK corporation tax rate
- On selection into public civil service
- Conditional investment-cash flow sensitivities and financing constraints
- The deep-pocket effect of internal capital markets
- Productivity, investment and profits during the Great Recession: evidence from UK firms and workers
- IVA nas Transacções Financeiras: Sobre o Tratamento da Gestão de Carteiras de Títulos
- Issues in the design of taxes on corporate profit
- Earnings shocks and tax-motivated income-shifting: evidence from European multinationals
- Automatic stabilization and discretionary fiscal policy in the financial crisis
- The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations
- Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy
- Who bears the burden of international taxation? Evidence from cross-border M&As
- Corporate taxation and the choice of patent location within multinational firms
- The arm’s length principle and distortions to multinational firm organization
- Do governments tax agglomeration rents?
- Measuring the burden of the corporate income tax under imperfect competition
- Corporate tax policy under the Labour government: 1997-2010
- HMRC v Aimia Coalition Loyalty UK Ltd (UKSC): a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU’s response to a reference
- Asymmetric obligations
- Towards a theory of trade finance
- Besteuerung multinationaler unternehmen: keine alleingänge!
- Do corruption and taxation affect corporate investment in developing countries?
- International profit shifting and multinational firms in developing economies
- Firms’ productivity, investment and training: what happened during the recession and how was it affected by the National Minimum Wage?
- The GAAR and the taxing of democracy: expert comment
- Alice Pirlot and Michael Devereux shortlisted for 8th IBFD Frans Vanistendael Award
- Pillar 2: what will be the impact?
- A repartição das competências tributárias: o papel do IVA na reforma dos impostos sobre o rendimento colectivo
- Deborah Schanz, University of Munich (LMU)
- The nature of the directive: rules or principles?
- Tax evasion and tax avoidance in developing countries: the role of international profit shifting
- Sparking regulatory competition in European company law – a response
- The direct incidence of corporate income tax on wages
- Optimal tax policy when firms are internationally mobile
- Tax competition – greenfield investment versus mergers and acquisitions
- The 2011 communication on the future of VAT: harnessing the economic crisis for EU VAT reform
- Novo rumo para a aplicação do princípio da neutralidade fiscal às isenções em IVA?
- A natureza das actividades e direito à dedução das holdings em sede de IVA
- Introduction to this issue - VAT exemptions: consequences and design alternatives
- How would EU corporate tax reform affect US investment in Europe?
- Revenue guidance: the limits of discretion and legitimate expectations
- Responsive regulation, risk and rules: applying the theory to tax practice
- International debt shifting and multinational firms in developing economies
- Cross-border tax effects on affiliate investment - evidence from European multinationals
- Taxing multinationals under union wage bargaining
- Corporate taxes and the location of intangible assets within multinational firm
- Strategic consolidation under formula apportionment
- How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK
- Investment abroad and labour adjustment at home: evidence from UK multinational firms
- Geographic proximity and firm-university innovation linkages: evidence from Great Britain
- Eclipse film partners no 35 LLP v HMRC: a different approach to tax avoidance from MCashback?
- The financial transaction tax debate: some questionable claims
- Tax structure and growth: how robust is the empirical evidence?
- Rank Group. VAT exemption on gambling. Principle of fiscal neutrality. Court of Justice
- European Fiscal Union: What is it? Does it work? And are there really ‘no alternatives’?
- A European financial transaction tax?
- Structures and processes in tax policy-making
- CBT Corporate tax ranking
- Prohibition of abuse of law: a new general principle of EU law?
- The delicate balance: tax, discretion and the rule of law
- Führt die EuGH-Rechtsprechung zu einem Abbau steuerlicher Verzerrungen im Europäischen Binnenmarkt?
- VAT and the EU internal market: the paradoxes of harmonisation
- What do we know about effects of fiscal consolidation on short term growth? Implications for the UK
- The tax treatment of debt and equity
- The anatomy of tax avoidance counteraction: abuse of law in a tax context at member state and European Union level
- HMRC’S management of the UK tax system: the boundaries of legitimate discretion
- The impact of the Centros line of case-law and its concept of abuse of law on domestic company law – a response
- Source versus residence based taxation with international mergers and acquisitions
- Automatic stabilisers, economic crisis and income distribution in Europe
- The role of the corporate income tax as an automatic stabiliser
- Tax enforcement and tax havens under formula apportionment
- Will the bank levy meet its objectives?
- An applied analysis of ACE and CBIT reforms in the EU?
- Improving (not perfecting) tax legislation: rules and principles revisited
- Heterogeneous firms, ‘profit shifting’ FDI and international tax competition
- Profit-shifting and measured productivity of multinational firms
- EMI Group. ‘Samples’ and ‘gifts of small value
- Weald Leasing. Application of the abuse of law test in the VAT sphere
- Commission v United Kingdom. Insurance and financial transactions. No refund of input VAT to taxable persons not established in EU territory
- Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration
- Future health technologies. VAT exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use
- Taxation and regulation of banks
- Will the reform of the institutional framework restore fiscal stability in the eurozone?
- Tax Havens
- Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?
- Empirische Studien zum Steuerreformkonzept einer nachgelagerten Einkommensbesteuerung von Joachim Mitschke
- Die fiskalpolitischen Handlungsspielräume Deutschlands mit der Schuldenschranke
- Zinsschranke, Verlustverrechnungsbeschränkung und steuerpolitische Zukunftserwartungen aus Unternehmenssicht
- A Euro Rescue Plan
- Effective levels of company taxation within an enlarged EU
- Company taxation in the AsiaPacific region, India and Russia
- Taxing corporate income
- Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation
- Taxation of outbound direct investment: economic principles and tax policy considerations
- Reforming the business tax system: does size matter?
- Tax risk management and corporate taxpayers -international tax administration developments
- Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study
- Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?
- Der Vorschlag der Europäischen Kommission für eine Gemeinsame Konsolidierte Bemessungsgrundlage der Körperschaftsteuer
- Sind unsere sozialen Sicherungssysteme generationengerecht?
- Herausforderungen bei der Sanierung der Staatsfinanzen
- Ist Deutschland dem Internationalen Steuerwettbewerb gewachsen?
- Steuersysteme in Europa: Quo Vadis?
- Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen
- The asymmetrical treatment of debt and equity finance under UK tax law
- Foreign income and domestic deductions – a comment
- Internationalization and business tax revenue - evidence from Germany
- EU regional policy and tax competition
- Taxing foreign profits with international mergers and acquisitions
- Verschärfen multinationale Unternehmen den Steuerwettbewerb?
- Corporate Tax Harmonization in the EU
- Natural resources, export structure and investment
- Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared
- Opting for opting in? An evaluation of the Commission’s proposals for reforming VAT for financial services
- Proposals for controlled foreign companies reform: a tale of two principles
- Is the corporation tax an effective automatic stabilizer?
- Homogeneous profit tax effects for heterogeneous firms?
- Firm-specific forward looking effective tax rates
- Bilateral effective tax rates and foreign direct investment
- Duties of senior accounting officers of large companies
- The Finance Acts of 2010: a complicated start to simplification
- Corporation tax rates - structural reform abandoned?
- Beyond eurosclerosis: discussion
- Household debt repayment behaviour: what role do institutions play?
- International taxation and the direction and volume of cross-border M&A's
- Did the single market cause competition in excise taxes? Evidence from EU countries
- Too much investment? A problem of endogenous outside options
- The value added tax: its causes and consequences
- Carbon-motivated border tax adjustments: old wine in green bottles?
- Does tax competition really promote growth?
- Decentralization and electoral accountability: incentives, separation and voter welfare
- The downside of formula apportionment – evidence on factor demand distortions
- New bank taxes, new world order?
- Osborne had little choice but to wield knife
- Public sector finances and the crisis
- Grossbritanniens Budgetdefizit: Warum ist es höher als in Anderen Laendern?
- Automatische Stabilisatoren: Eine Vergleich Europa - USA
- Tax burden on foreign direct investments in the AsiaPacific region, India and Russia
- Partial-exemption policy in the United Kingdom
- Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda
- Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud. EU Council
- Budget comment - too much or too little?
- Perspektiven für die Konsolidierung der Staatsfinanzen in Deutschland
- Tax havens play limited role in a financial crisis
- Emergency budget report 2010
- Taxing banks: the IMF proposal
- The Government's deficit reduction plan depends on optimistic GDP growth forecast
- Labour's proposed spending cuts exceed Thatcher's
- Public sector finances and the crisis: a VAT rise could help
- Corporate income tax coordination in the European Union
- Commission v Ireland. Activities carried out by public authorities
- CBT research cited in IPCC Climate Change Report
- Alice Pirlot quoted in UK Parliamentary report on carbon border adjustment measures
- Mayara Felix, Harvard Kennedy School of Government
- Small business taxation
- Evidence of tax competition: A review
- Tax policy and subsidiarity in the European Union
- The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
- Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitário
- Corporate tax risk and tax avoidance: new approaches
- A GANTIP. Was it really such a bad idea?
- The evolution and convergence of OECD tax systems
- HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT
- Corporate tax policy and incorporation in the EU
- VAT – unjust enrichment
- Business taxation in a globalized world
- The European Commission’s proposal for a common consolidated corporate tax base
- Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany
- Corporate taxation in the OECD in a wider context
- Effective tax rates on investment in the EU, 1998-2007
- Alternative Systems of Business Taxation in Europe: an applied analysis of ACE and CBIT reforms
- The systems must change
- EU Council approves derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud
- Loyalty Management UK Limited. Reference for a Preliminary Ruling in a UK case regarding a Customer Loyalty Rewards Scheme. House of Lords
- Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing
- The UK Should Increase VAT
- Microeconomic Models of Investment and Employment
- Uncertainty and Investment Dynamics
- When Do Dealings in Shares Fall within the Scope of VAT?
- Prohibition of Abuse of (Community) Law – The Creation of a New General Principle of EC Law Through Tax
- Thin Capitalization Rules in the Context of the CCCTB
- Do Countries Compete over Corporate Taxes?
- The effects of EU formula apportionment on corporate tax revenues
- Doctoral Conference 2022
- Small Companies Again - Section 3 Finance Act 2007
- Financial and Tax Accounting: Transparency and 'Truth'
- The Tax Base for CCCTB: The Role of Principles
- Epilogue: Establishing the foundations of tax law in UK universities
- Is Tax Avoidance ‘Fair'?
- Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management
- Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC
- Chi paga realmente l’ires? Ancora brutte notizie per i lavoratori dipendenti (Who really pays the corporate income tax? Bad news for the employees)
- Corporation tax buoyancy and revenue elasticity in the UK
- Tax revenues and fiscal drag: An introduction
- Modelling Tax Revenue Growth
- Firm location decisions, regional grants and agglomeration externalities
- Horizontal and vertical indirect tax competition: theory and some evidence from the USA
- The European Economic Advisory Group Report on the European Economy
- The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility
- Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament
- Foreign investment, international trade and the size and structure of public expenditures
- Determinants of bilateral effective tax rates: empirical evidence for OECD countries
- Climate change - environmental and technology policies in a strategic context
- Taxing the Unvaccinated: Externalities and Paternalism During the Pandemic
- Oxford Strategy Review publishes article by Mike Devereux on global minimum tax
- Mike Devereux writes about fundamental reforms to the international regime for corporate tax in the RES Newsletter
- Further investigation of the Global Minimum Tax
- Kristoffer Berg awarded H.M. King's Gold Medal 2022 for his PhD thesis on fair and effective tax policy
- CBT's Summer Conference on the global minimum tax cited in Bloomberg Tax
- Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: the Case of Cum-cum and Cum-ex Transactions
- Tax Notes publishes article by Heydon Wardell-Burrus on qualified domestic minimum top-up tax (QDMTT)
- CBT's summer conference on the global minimum tax cited in Tax Notes International
- Can Pillar Two be Leveraged to Save Pillar One?
- Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
- The Three Distributive Questions of (a Non-Ideal) Tax Theory
- A New Framework for Taxing Cryptocurrencies
- Reducing complexity and compliance costs: A Simplification Safe Harbour for the Global Minimum Tax
- Fell by the Wayside: Trade integration and policy choices of local governments
- VAT Compliance, Trade, and Institutions
- The Behavioral Elasticity of Tax Revenue
- What are Minimum Taxes and Why Might One Favor or Disfavor Them?
- Tec(h)tonic Shifts: Taxing the “Digital Economy”
- Patent Boxes and the Success Rate of Applications
- Don’t blame it on WTO law: An analysis of the alleged WTO law incompatibility of Destination-Based Taxes
- Technology and Tax Systems
- Pennies from Haven: Wages and Profit Shifting
- How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS
- Tax Enforcement using a Hybrid between Self- and Third-Party Reporting
- More giving or more givers? The effects of tax incentives on charitable donations in the UK
- Stabilizing “pillar one” corporate profit reallocation in an uncertain environment
- Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan
- Does statutory incidence matter? Earnings responses to social security contributions
- Taxation and supplier networks: evidence from India
- Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT
- Debt reallocation in multinational firms: evidence from the UK worldwide debt cap
- Bridging the red-blue divide: a proposal for US Regional Tax Relief
- Residual profit allocation by income
- The Global Minimum Tax
- Public good provision, commuting and local employment
- Localization Economies and the Sensitivity of Firm Foundations to Changes in Taxation and Public Expenditures
- Local fiscal policies and their impact on the number and spatial distribution of new firms
- Pillar 2’s Impact on Tax Competition
- How cost-effective is public R&D in stimulating firm innovation?
- Tax Progressivity and Self-Employment Dynamics
- How do Entrepreneurial Portfolios Respond to Income Taxation
- International Corporate Tax Avoidance: A Review of the Channels, Magnitudes and Blind Spots
- Are Presumptive Taxes a Good Option for Taxing Self-Employed Professionals in Developing Countries
- The Rise of Inequality and the fall of Tax Equity
- The Missing Profits of Nations
- Decomposing the Margins of Transfer Pricing
- US Firms on Foreign (tax) Holidays
- Firms Response to Tax Enforcement through Audits
- Information, Asymmetric Incentives or Withholding? Understanding the Self-Enforcement of Value-Added-Tax
- Capitalists in the twenty-first century
- The new non-territorial U.S international tax system
- Tax Treaties and Developing Countries
- Casting a wider tax net: Experimental evidence from Costa Rica
- At a cost: the real effects of transfer pricing regulations
- Tax fraud and the rule of law
- Behavioural response to time notches in transaction tax: Evidence from stamp duty in Hong Kong and Singapore
- Controlled foreign corporation rules and cross-border M&A activity
- Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations
- International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK
- How much tax do companies pay in the UK?
- How aggressive are foreign multinational companies in reducing their corporation tax liability?
- The right tax at the right time
- The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act
- Taxation without information: The institutional foundations of modern tax collection
- The definitions of income
- The Destination–Based Cash Flow Tax and the Double Tax Treaties
- Where does multinational investment go with Territorial Taxation
- A European Perspective on the US plans for a Destination based cash flow tax
- Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
- Destination-based cash flow taxation
- Will Corporation Tax Cuts Stimulate Long-term Economic Growth?
- Tax Competition, and Low Income Sub-Saharan African Countries
- The Global Minimum Tax Raises More Revenues than you Think, or Much Less
- OMG Transatlantic Tax Talks
- OMG Transatlantic Tax Talks: Evelina Gavrilova-Zoutman
- OMG Transatlantic Tax Talks: Martin Jacob
- OMG Transatlantic Tax Talks: Jakob Miethe
- OMG Transatlantic Tax Talks: Ruth Mason
- OMG Transatlantic Tax Talks: Owen Zidar
- OMG Transatlantic Tax Talks: Ariel Jurow Kleiman
- OMG Transatlantic Tax Talks: Steven Dean
- OMG Transatlantic Tax Talks: Daniel Hemel
- MNE Strategic Responses to the GloBE Rules
- Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms
- The EU Anti-Tax Avoidance Directive: A UK Perspective
- Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey
- Regulatory competition in capital standards with selection effects among banks
- Are financing constraints binding for investment? Evidence from natural experiment
- Job Vacancies
- Annual Academic Symposium 2023
- Giacomo Brusco, University of Tübingen
- Kenneth Tester, Tax Administration Research Centre (TARC), University of Exeter
- Arun Advani, University of Warwick
- Small Firm Growth and the VAT Threshold: Evidence for the UK
- Is the VAT threshold in the UK too high?
- Mike Devereux featured on BBC Radio 4's 'How to Raise a Trillion'
- Why the current tax rate tells you little: competing for mobile and immobile firms
- Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation
- The impact of investment incentives: evidence from UK corporation tax returns
- Evidence-based policy making? The Commission’s proposal for an FTT
- International taxation and MNE investment: evidence from the UK change to territoriality
- Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
- Balancing act: weighing the factors affecting the taxation of capital income in a small open economy
- The economics of corporate and business tax reform
- EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox
- The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda
- What creates tax uncertainty? Evidence from three phases of a cross-country survey
- Does a Wealth Tax Improve Equality of Opportunity?
- Issues of Fairness in Taxing Corporate Profit
- Fiscal Consolidation and Automatic Stabilization: New Results
- The Common Interests of Health Protection and the Economy: Evidence From Scenario Calculations of COVID-19 Containment Policies
- Trade Openness and Income Inequality: New Empirical Evidence
- Why is corporate tax revenue stable while tax rates fall? Evidence from firm-level data
- What drives Chinese overseas M&A investment? Evidence from micro data
- Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-country Reporting Data
- Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?
- The OECD/G20 Inclusive Framework’s Two-Pillar Solution
- Fiscalité environnementale : une construction juridique
- GLoBE: Formative Policies and Politics of Pillar 2
- International Tax Competition with a Coordinated Minimum Tax
- The Taxation of businesses in Financial or Economic Distress
- Elisa Casi-Eberhard, the NHH Norwegian School of Economics
- The Use of Accounting Information in the Tax Base in the Pillar 2 Global Minimum Tax: A Discussion of the Rules, Potential Problems, and Possible Alternatives
- Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?
- Pillar 2: Tax Competition in Low-Income Countries and the SBIE
- Wind-electricity subsidies – A windfall for land owners? Evidence from a feed-in tariff in Germany
- Antoine Bozio, Paris School of Economics (PSE)
- Dario Tortarolo, University of Nottingham
- WP23/01 GILTI and the GloBE
- Does ownership affect the impact of taxes on firm behaviour? Evidence from China
- Should transactions services be taxed at the same rate as consumption?
- Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
- GloBE Administrative Guidance – The QDMTT and GILTI Allocation
- WP23/02 Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax
- Taxing Corporate Income
- Mike Devereux quoted in Telegraph on the effective marginal tax rate
- The OECD Global Anti-Base Erosion (“GloBE”) proposal
- Cash-flow taxes in an international setting
- Heydon Wardell-Burrus quoted on Pillar 2 in LAW360
- Budget 2023
- Tax Avoidance
- Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens
- Tsilly Dagan
- Glen Loutzenhiser
- Richard Collier shortlisted for IBFD Frans Vanistendael Award for International Tax Law
- Kristoffer Berg opinion piece on the corporate income tax and the Norwegian Tax Commission
- Kristoffer Berg opinion piece on whether the total taxation of investors in Norway has increased
- Leonie Koch, LMU Munich
- Kristoffer Berg article published in Dagens Naeringsliv
- Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes
- Large and influential: firm size and governments' corporate tax rate choice?
- Stimulating investment through incorporation
- Knocking on Tax Haven’s Door: Multinational firms and transfer pricing
- Inter vivos transfers of ownership in family firms
- Reimagining capital income taxation
- Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms
- The spillover effects of outward foreign direct investment on home countries: evidence from the United States
- Base erosion, profit-shifting and developing countries
- Surcharges and penalties in UK tax law
- Do better entrepreneurs avoid more taxes?
- Reinventing the wheel: what we can learn from the Tax Reform Act of 1986
- Governance and taxes: evidence from regression discontinuity
- The corporate investment response to the domestic production activities deduction
- Who bears the cost of taxing the rich? An empirical study on CEO pay
- Do companies invest more after shareholder tax cuts?
- The crossroads verus the seesaw: getting a 'fix' on recent international tax policy developments
- Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information
- Do experts help firms optimize?
- Tax competition and the efficiency of 'benefit-related' business taxes
- Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions
- The occurrence of tax amnesties: theory and evidence
- The dynamic economic effects of a US corporate income tax rate reduction
- Taxing multinationals in the presence of internal capital markets
- US Supreme Court unanimously chooses substance over form in foreign tax credit
- Heterogeneous responses to effective tax enforcement: evidence from Spanish firms
- The use of neutralities in international tax policy
- Public pressure and corporate tax behaviour
- How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments
- Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers
- Do financial frictions amplify fiscal policy? Evidence from business investment stimulus
- The economics of advance pricing agreements
- Taxation and the optimal constraint on corporate debt finance
- Taxation of shareholder income and the cost of capital in a small open economy
- Jawad Shah article 'What Ails Pakistan's Tax System?' published on the news website Dissent Today as Editor's pick
- What Ails Pakistan's Tax System?
- WP23/03 Using Computerized Information to Enforce VAT: Evidence from Pakistan
- Philipp Dörrenberg, University of Mannheim
- Conservative accounting yields excessive risk-taking - a note
- Taxation and Corporate Debt: Are Banks any Different?
- Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals
- Should tax policy favor high- or low-productivity firms?
- Cross-border loss offset can fuel tax competition
- The effect of awareness and incentives on tax evasion
- CFC Legislation, Passive Assets and the Impact of the ECJ’s Cadbury-Schweppes Decision
- Taxation and Corporate Risk-Taking
- The Investment Effect of Taxation Evidence from a Corporate Tax Kink
- And yet it moves: taxation and labour mobility in the 21st century
- Learning and international policy diffusion: the case of corporate tax policy
- Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK.
- Reforming an asymmetric union: on the virtues of dual tier capital taxation
- Capital tax reform and the real economy: the effects of the 2003 dividend tax cut
- Thin capitalization rules and multinational firm capital structure
- Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure
- Richard Collier and Ian Dykes win the 9th IBFD Frans Vanistendael Award
- Trends in UK BERD after the Introduction of R&D Tax Credits
- Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
- Strategic Line Drawing between Debt and Equity
- A Journey from a Corruption Port to a Tax Haven
- A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
- Optimal income taxation with tax competition
- The David R. Tillinghast Lecture The Rising Tax-Electivity of U.S. Corporate Residence
- Exploring the Role Delaware Plays as a Domestic Tax Haven
- Bankruptcy Law and the Cost of Banking Finance
- The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
- The impact of tax incentives on the economic activity of entrepreneurs
- Corporate Taxes and Internal Borrowing within Multinational Firms
- Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases
- The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview
- Investment, Accounting, and the Salience of the Corporate Income Tax
- EU Perspective on VAT Exemptions
- Closer to an Internal Market? The Economic Effects of EU Tax Jurisprudence
- National measures to counter tax avoidance under the Merger Directive
- Economic integration and the optimal corporate tax structure with heterogeneous firms
- Carbon taxation in the EU: expanding EU carbon price
- Does tax structure affect economic growth? Empirical evidence from OECD countries
- Debt Shifting in Europe
- Entrepreneurial innovations and taxation
- Wages and International Tax Competition
- Revisiting the Excise Tax Effects of the Property Tax
- Corporate Tax Consolidation and Enhanced Cooperation in the European Union
- Enhanced Cooperation in an asymmetric model of Tax Competition
- Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
- Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector
- Evaluating Neutrality Properties of Corporate Tax Reforms
- Corporate tax regime and international allocation of ownership
- State corporation income taxation - an economic perspective on Nexus
- How should financial intermediation services be taxed?
- VAT treatment of public sector bodies: the Canadian model
- VAT and Financial Supplies: What should be taxed?
- Improving the VAT Treatment of Exempt Immovable Property in the European Union
- Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
- International Business Taxation: Looking Back to Look Forward
- WP23/04 How to Improve Small Firms’ Payroll Tax Compliance? Evidence from a randomized Field Experiment
- CBT Symposium 2023
- CBT Summer Conference mentioned in Bloomberg Tax
- The Impact of the Global Minimum Tax on Tax Competition
- Oxford Mosaic Accessibility Statement
- Michael Stimmelmayr, University of Bath
- Dr Nicolas Traut
- Alice Pirlot
- Martin Simmler
- Dr Ander Iraizoz
- WP23/05 Rationalizing formula apportionment
- WP23/06 The Mirage of Mobile Capital
- Professor Niels Johannesen
- WP23/07 Tax Policy and Investment in a Global Economy
- Thor Thoresen, Statistics Norway
- Arun Advani, University of Warwick
- Formula Apportionment: Is it better than the current system and are there better alternatives?
- Corporate Taxation and Multinational Activity
- Individual Mobility and the Corporate Tax
- Tax Avoidance Networks and the Push for a ’Historic’ Global Tax Reform
- The Evolution of Thinking on Tax and the Digitalisation of Business 1996-2018
- Remote Working and the Threshold PE Test
- Introduction of Transfer pricing Measures
- On the Breakdown of the OECD Transfer Pricing Guidelines
- Who Should Bear the Burden of Increasing Fiscal Pressure? An Optimal Income Taxation Perspective
- Recent Policy Initiatives in the International Taxation of Capital 1
- Tax Treaty Abuse: Is Canada responding effectively?
- Incorporation and Taxation: Theory and Firm-level Evidence
- Dividend Taxes and International Portfolio Choice
- Profit Taxation and Finance Constraints
- Internal Debt and Multinationals’ Profit Shifting - Empirical Evidence from Firm-Level Panel Data
- Taxing Risky Investment
- There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries
- Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad
- MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence
- Directors
- OMG Transatlantic Tax Talks: Pierce O’Reilly and Ana Cinta Gonzalez Cabral
- FT publishes Kristoffer Berg's response to the piece 'Time to tax billionaires'
- Reimagining Global Tax Governance
- Professor Judith Freedman CBE appointed to the Tax Notes International Council of Eminent Persons
- CBT Summer Conference 2024
- Doctoral Conference 2024
- Annual Academic Symposium 2024
- Pierre Bachas, ESSEC-Business School
- Oxford University Centre for Business Taxation: Use of cookies on this website
- Designing fair and efficient child benefits
- 2023
- Tax Policy and Investment in a Global Economy
- Blogs 2022/23
- Blogs 2020/21
- Blogs 2018/19
- Blogs 2017
- Harnessing global financial transparency to improve tax enforcement in developing countries.
- Kate Smith, LSE
- News archive
- Toward a New International Tax Order? Workshop on UN GA Tax Cooperation Resolution, 25 and 26 March 2024
- Niels Johannesen presents at the Danish Parliament
- Niels Johannesen gives keynote lecture
- Marika Viertola presents her paper "Transfer (mis)pricing of multinational enterprises: evidence from Finland" at the internal CBT lunch seminar
- Arun Advani presents as part of the CBT research seminar series.
- Wouter Leenders presents his paper "Avoiding Evasion: Effects of the Automatic Exchange of Information" at the internal CBT lunch seminar
- Designing a Progressive VAT
- 2023
- 2022
- 2021
- OMG Transatlantic Tax Talks: Jost Heckemeyer
- The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act
- Ben Lockwood, University of Warwick
- ETPF
- Spending Responses to News about Dividend Taxes
- The Transfer Pricing Directive - Round 2 for an EU ALP?
- CBT Working Paper Series
- Annual Academic Symposium 2025
- CBT Summer Conference 2025
- WP 2022
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- WP 2020
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- WP 2018
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- WP 2015
- WP 2014
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- WP 2011
- WP 2010
- WP 2009
- WP 2008
- WP 2007
- Tax Audits: Long-run Impacts on Intentional and Unintentional Non-Compliance
- An Excess Profits Tax
- CBT Doctoral Conference 2025
- A Bad Apple Ruling
- The Impact of the Minimum Wage on Independent Businesses
- Another take on the (bad) Apple Ruling: is a misapplication of domestic law enough for a finding of State Aid?