Faculty & Research
The School
Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation


The Centre receives financial support from a number of sources. All current and past funding are detailed below.

The Centre for Business Taxation is an independent research centre of the University of Oxford, based at the Saïd Business School and drawing on the expertise of the Law Faculty and Economics Department as well as academics from other universities worldwide.

The Centre’s research programme is determined on the basis of academic merit and policy relevance and is the responsibility of the Director and the Centre’s Steering Committee. Decisions on the research programme and the content of research are taken independently of the views of the Centre’s donors and other funding agencies. All research carried out at the Centre is undertaken with a view to publication.

The Centre has no corporate views: views expressed in publications produced by the Centre are the responsibility of the authors. While Centre researchers may consult with donors and other external interested parties, final responsibility for the content and presentation of the research lies with the researchers in consultation with the Director and the Steering Committee.

The Centre complies with the University’s policies on donations and conflict of interest.

Economic and Social Research Council

The Centre gratefully acknowledges the significant funding it receives from the Economic and Social Research Council (ESRC).

The Centre has received four grants from the Council:

  • Multinational Companies, Taxation and Welfare: an investigation using microdata Ref: RES-062-23-0163
  • Business, Taxation and Welfare Ref: RES-060-25-0033
  • Company births and deaths: investigating the role of taxation Ref: RES-194-23-0012
  • The effects of business taxation on economic and social welfare: new insights from tax return data Ref: ES/L000016/1

Project specific funding

The Centre accepts commissions to carry out independent academic research from government and non-governmental organizations. It does not and will not accept commissions from any organisation where the independence of the Centre might be compromised or where a potential conflict of interest might arise.

The Centre has carried out research funded by the following organizations:

European Commission
Study on the economic effects of the introduction of a combination of the allowance for corporate equity (ACE) and the comprehensive business income tax (CBIT) corporate taxation systems. (TAXUD/2007/AO-007)

Department for International Development

Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature

International Growth Centre (IGC)
The Taxation of Multinational Corporations in Developing Countries  

National Audit Office

Review of DOTAS and the Tax Avoidance Landscape

Donations from companies

The Centre for Business Taxation was founded using generous funding from companies from the Hundred Group. Subsequently, other companies have also offered us their support.  The Centre is grateful for this financial support, which continues and which is vital to support the work of the Centre.  Companies which have made donations to the University in support of the Centre are listed below.

Current donors

  • AstraZeneca
  • BAE Systems
  • BP plc
  • BT Group plc
  • Diageo plc
  • GlaxoSmithKline plc
  • Heathrow Airport Limited
  • HSBC Holdings
  • IBM UK Holdings
  • Intercontinental Hotels Group
  • Lloyds Banking Group
  • Lloyd's of London
  • National Grid
  • RELX Group
  • Royal Dutch Shell plc
  • Schroders
  • Sky plc

Previous donors

  • 3i Group
  • Alliance Boots
  • Anglo American
  • Aviva
  • Barclays
  • BG Group
  • Bradford & Bingley
  • British American Tobacco plc
  • BT Group
  • Cadbury Schweppes
  • Centrica plc
  • Daily Mail and General Trust
  • ExxonMobil International Limited
  • Gallaher Group
  • GKN
  • GUS
  • Hammerson
  • Hanson
  • ICAP plc
  • International Power plc
  • Imperial Chemical Industries
  • Imperial Tobacco Group
  • J Sainsbury
  • Kingfisher
  • Land Securities Group
  • Legal and General Group
  • Lloyds TSB Group
  • National Grid Transco
  • Old Mutual
  • Pearson
  • Pearson plc
  • Prudential
  • Rio Tinto plc
  • Rolls-Royce plc
  • Royal & Sun Alliance Insurance Group
  • RSA Insurance Group plc
  • SABMiller plc
  • Scottish & Newcastle
  • Scottish Power
  • Severn Trent
  • Shire Pharmaceuticals Group
  • Smith & Nephew plc
  • Smiths Group
  • SNCI
  • Standard Chartered Bank
  • Tate & Lyle
  • Telefonica O2 Europe
  • Tesco plc
  • The British Land Company
  • The Royal Bank of Scotland Group
  • Tomkins
  • Unilever
  • United Utilities
  • Vodafone Group plc
  • WPP Group
  • Yell