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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Working papers

The Centre for Business Taxation established its working paper series in 2006. All the working papers can be found in date order. If you wish to submit a working paper to the series, please contact Pauline Simpson.

2018 working papers

Casting a Wider Net: Experimental Evidence from Costa Rica

Anne Brockmeyer, Marco Hernandez, Stewart Kettle and Spencer Smith

WP18/04

At a Cost: the Real Effects of Transfer Pricing Regulations

Ruud de Mooij and Li Liu

WP18/03

Tax Fraud and the Rule of Law

Rita de la Feria

WP18/02
 
Hui Fung (Eddy) Tam
WP18/01

 

2017 working papers

Corporate Tax Incentives & Capital Structure: New evidence from UK firm-level tax returns

Michael Devereux, Giorgia Maffini and Jing Xing

WP17/19

Taxing multinationals beyond borders: financial and locational responses to CFC

Sarah Clifford

WP17/18

Controlled foreign corporation rules and cross-border M&A activity

Dominik von Hagen and Axel Prettl

WP17/17

Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations

Marie Lamensch

WP17/16

International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK

Li Liu, Tim Schmidt-Eisenlohr and Dongxian Guo

WP17/15

How much tax do companies pay in the UK?

Katarzyna Habu

WP17/14

How aggressive are foreign multinational companies in reducing their corporation tax liability?

Katarzyna Habu

WP17/13

The right tax at the right time

Edward D. Kleinbard

WP17/12

The role of transfer prices in profit-shifting by US multinational firms: Evidence from the 2004 Homeland Investment Act

Aaron Flaaen

WP17/11

The real effect of transfer pricing regulations on multinational investments

Ruud de Mooij and Li Liu

WP17/10

Taxation without information: The institutional foundations of modern tax collection

Wei Cui

WP17/09

The definitions of income

John Brooks

WP17/08

Implications of Digitalization for International Corporation Tax Reform

Michael P. Devereux and John Vella

WP17/07

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

Richard Collier and Michael P. Devereux

WP17/06

Where does Multinational Investment go with Territorial Taxation? Evidence from the UK

Li Liu

WP17/05

Taxes and the Location of Targets

Wiji Arulampalam, Michael P. Devereux and Federica Liberini

WP17/04

A European Perspective on the US Plans for a Destination Based Cash Flow Tax

Johannes Becker and Joachim Englisch

WP17/03

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

Andreas Haufler, Mohammed Mardan and Dirk Schindler

WP17/02

Destination-based Cash Flow Taxation

Alan Auerbach, Michael P. Devereux, Michael Keen and John Vella                                                 

 

WP17/01

 

2016 working papers

The EU Anti-Tax Avoidance Directive: A UK perspective

Anzhela Cédelle

WP16/14

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

Michael P Devereux

WP16/13

Regulatory competition in capital standards with selection effects among banks

Andreas Haufler and Ulf Maier

WP16/12

Are financing constraints binding for investment? Evidence from natural experiment

Katarzyna Habu

WP16/11

VAT notches, voluntary registration and bunching: Theory and UK evidence

Li Liu and Ben Lockwood

WP16/10

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

Harry Grubert and Rosanne Altshuler

WP16/09

Balancing act: weighing the factors affecting the taxation of capital income in a small open economy

Margaret K McKeehan and George R Zodrow

WP16/08

Stimulating investment through incorporation

Michael P Devereux and Li Liu

WP16/07

R&D and Productivity: Evidence from large UK establishments with substantial R&D activities

Stephen R  Bond and Irem Guceri

WP16/06

Large and influential: firm size and governments' corporate tax rate choice?

 
Tobias Böhm, Nadine Riedel and Martin Simmler
WP16/05

The economics of corporate and business tax reform

 
Dhammika Dharmapala
WP16/04

EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox

Rita de la Feria

WP16/03

Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes

Irem Guceri

WP16/02

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

Giorgia Maffini, Michael Devereux and Jing Xing

WP16/01

2015 working papers

Tax competition and the efficiency of 'benefit-related' business taxes

 
Elisabeth Gugl and George R Zodrow

WP15/34

 

Enhanced co-operation: a way forward for tax harmonisation in the EU?

 
Anzhela Cédelle
WP15/33

Do experts help firms optimise?

 
James Mahon and Eric Zwick
WP15/32

Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information

 
Robin Boadway, Motohiro Sato and Jean-François Tremblay 
WP15/31

Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation

Martin Simmler

WP15/30

The crossroads versus the seesaw: getting a 'fix' on recent international tax policy developments

Daniel Shaviro
WP15/29

Do companies invest more after shareholder tax cuts?

 
Zhonglan Dai, Douglas A Shackelford, Yue (Layla) Ying and Harold H Zhang
WP15/28

Who bears the cost of taxing the rich? An empirical study on CEO pay

 
Martin Ruf and Julia Schmider
WP15/27

The corporate investment response to the domestic production activities deduction

 
Eric Ohrn
WP15/26

International taxation and MNE investment: evidence from the UK change to territoriality

 
Li Liu
WP15/25

Reimagining capital income taxation

Edward D Kleinbard

WP15/24

Inter vivos transfers of ownership in family firms

 
James R Hines Jr, Niklas Potrafke, Marina Riem and Christoph Schinke
WP15/23

Tax sparing agreements, territorial tax reforms, and foreign direct investment

Céline Azémar and Dhammika Dharmapala

WP15/22

A critical review of proposals for destination-based cash-flow corporate taxation as an international tax reform option

Wei Cui

WP15/21

Governance and taxes: evidence from regression discontinuity

Andrew Bird and Stephen A Karolyi
WP15/20

Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Reuven Avi-Yonah

WP15/19

Patent boxes design, patents, location and local R&D

Annette Alstadsæter, Salvador Barrios, Gaetan Nicodeme, Agnieszka Maria Skonieczna and Antonio Vezzani

 
WP15/18

Do better entrepreneurs avoid more taxes?

Laurent Bach

WP15/17

From financial to real economic crisis: evidence from individual firm–bank relationships in Germany

Nadja Dwenger, Frank M. Fossen and Martin Simmler

WP15/16

Evidence-based policy-making? The Commission's proposal for an FTT

Giorgia Maffini and John Vella

WP15/15

How can a country 'graduate' from procyclical fiscal policy? Evidence from China

Clemens Fuest and Jing Xing

WP15/14

The UK International Tax Agenda for Business and the impact of the OECD BEPS project 

Richard Collier and Giorgia Maffini

WP15/13

Effectiveness of fiscal incentives for R&D: quasi-experimental evidence

Irem Guceri and Li Liu

WP15/12

Tax incentives and R&D: an evaluation of the 2002 UK reform using micro data

Irem Guceri

WP15/11

Surcharges and penalties in UK tax law

Rita de la Feria and Parintira Tanawong

WP15/10

Base erosion, profit-shifting and developing countries

Ernesto Crivelli, Ruud De Mooij and Michael Keen 

WP15/09

Managing tax complexity: the institutional framework for tax policy making and oversight

Judith Freedman

WP15/08

Corporate tax incentives and capital structure: empirical evidence from UK tax returns

Michael P Devereux, Giorgia Maffini and Jing Xing

WP15/07

VAT notches

Li Liu and Ben Lockwood

WP15/06

Does ownership affect the impact of taxes on firm behaviour? Evidence from China

Clemens Fuest and Li Liu

WP15/05

The taxation of foreign profits: a unified view

Michael P Devereux, Clemens Fuest and Ben Lockwood

WP15/04

The spillover effects of outward foreign direct investment on home countries: evidence from the United States

Jitao Tang and Rosanne Altshuler

WP15/03

Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms

Juan Carlos Suarez Serrato and Owen Zidar

WP15/02

Knocking on Tax Haven’s Door: multinational firms and transfer pricing 

Ronald B Davies, Julien Martin, Mathieu Parenti, and Farid Toubal

WP15/01

2014 working papers

The Taxation of Non-profit Organizations after Stauffer

Anzhela Yevgenyeva

WP14/29

Taxation of shareholder income and the cost of capital in a small open economy

Peter Birch Sørensen

WP14/28

Taxation and the optimal constraint on corporate debt finance

Peter Birch Sørensen

WP14/27

The economics of advance pricing agreements

Johannes Becker, Ronald B Davies and Gitte Jakobs

WP14/26

Are we heading towards a corporate tax system fit for the 21st century?

Michael P Devereux and John Vella

WP14/25

Do multinational firms invest more? On the impact of internal debt financing on capital accumulation

Martin Simmler

WP14/24

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

Ben Lockwood and Erez Yerushalmi

WP14/23

As American as Apple Inc.: International tax and ownership nationality

Chris Sanchirico

WP14/22

Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers

Jörg Paetzold and Hannes Winner

WP14/19

How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments

David Gamage

WP14/18

Public pressure and corporate tax behaviour

Scott D Dyreng, Jeffrey L Hoopes and Jaron H Wilde

 
WP14/16

Do financial frictions amplify fiscal policy? Evidence from business investment stimulus

 
Eric Zwick and James Mahon
WP14/15

The use of neutralities in international tax policy

 
David Weisbach
WP14/14

Blueprint for the reform of VAt rates in Europe

Rita de la Feria

WP14/13

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

Miguel Almunia and David Lopez Rodriguez

WP14/12

US Supreme Court unanimously chooses substance over form in foreign tax credit

Charles E McLure, Jack Mintz and George R Zodrow

WP14/11

Place-based policies

David Neumark and Helen Simpson

WP14/10

A negotiation-based model of tax-induced transfer pricing

Johannes Becker and Ronald B Davies

WP14/09

Taxing multinationals in the presence of internal capital markets

Marko Koethenbuerger and Michael Stimmelmayr

WP14/08

Defining and implementing a destination-based corporate tax

Michael Devereux and Rita de la Feria

WP14/07

The efficiency of 'benefit-related' business taxes

Elisabeth Gugl and George R. Zodrow

WP14/06

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

John W. Diamond and George R. Zodrow

WP14/05

The CCCTB option – an experimental study

Claudia Keser, Gerrit Kimpel and Andreas Oestreicher

WP14/04

The foreign investment effects of tax treaties

Arjan Lejour

WP14/03

The occurrence of tax amnesties: theory and evidence

Ralph-C. Bayer Harald Oberhofer and Hannes Winner

WP14/02

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

Nils Hergery, Christos Kotsogiannisz, and Steve McCorriston

WP14/01

2013 working papers

The “Upgraded” Strategy Against Harmful Tax Practices Under the BEPS Action Plan 

Joachim Englisch and Anzhela Yevgenyeva

WP13/27

The Financial Transaction Tax Proposal Under the Enhanced Cooperation Procedure: Legal and Practical Considerations

Joachim Englisch, John Vella and Anzhela Yevgenyeva

WP13/26

Can taxes tame the banks? Evidence from European bank levies

Michael Devereux, Niels Johannesen and John Vella

WP13/25

Debt and  tax losses: the effect of tax asymmetries on the cost of capital and capital structure

Matt Krzepkowski

WP13/24

Thin capitalization rules and multinational firm capital structure

Jennifer Blouin, Harry Huizinga, Luc Laeven, Gaëtan Nicodème
WP13/23

Capital tax reform and the real economy: the effects of the 2003 dividend tax cut

Danny Yagan
WP13/22

Reforming an asymmetric union: on the virtues of dual tier capital taxation

Andreas Haufler and Christoph Lülfesmann
WP13/21

Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK

Michael Blackwell

WP13/20

Learning and international policy diffusion: the case of corporate tax policy

Johannes Becker and Ronald B. Davies
WP13/19

And yet it moves: taxation and labour mobility in the 21st century

Reuven S Avi-Yonah

WP13/18

The investment effect of taxation: evidence from a corporate tax kink

Anne Brockmeyer
WP13/17

Taxation and Corporate Risk-Taking 

Dominika Langenmayr and Rebecca Lester
WP13/16

CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision

Martin Ruf and Alfons J. Weichenrieder
WP13/15

The effect of awareness and incentives on tax evasion

Annette Alstadsæter and Martin Jacob

WP13/14

 

The elasticity of taxable income and income-shifting between tax bases: what is 'real' and what is not?

Jarkko Harju and Tuomas Matikka

WP13/13

Temporary increase in annual investment allowance

Li Liu and Andrew Harper

WP13/12

Consumption and cash-flow taxes in an international setting

Alan J Auerbach and Michael P Devereux

WP13/11

Cross-border loss offset can fuel tax competition

Andreas Haufler and Mohammed Marden

WP13/10

How should financial intermediation services be taxed?

Ben Lockwood

WP13/09

Should tax policy favour high or low productivity firms?

Dominika Langenmayr, Andreas Haufler and Christian J Bauer

WP13/08

Do transfer pricing laws limit international income shifting? Evidence from European multinationals

Theresa Lohse and Nadine Riedel

WP13/07

Taxation and corporate debt: are banks any different?

Jost Heckemeyer and Ruud de Mooij

WP13/06

WP13/05

Conservative accounting yields excessive risk taking: a note

Johannes Becker and Melanie Steinhoff

WP13/04

The taxation of foreign profits: a unified view

Michael P Devereux, Clemens Fuest and Ben Lockwood

WP13/03

Corporate tax policy under the Labour Government 1997-2010

Giorgia Maffini

WP13/02

Corporate taxation and the quality of research & development

Christoph Ernst, Katharina Richter and Nadine Riedel

WP13/01

2012 working papers

Investment, accounting, and the salience of the corporate income tax

Jesse Edgerton

WP12/30                      

What do we know about corporate tax competition?

Michael P Devereux and Simon Loretz

WP12/29

 

Ending VAT exemptions: towards a post-modern VAT

Rita de la Feria and Richard Krever

WP12/28

The increasing importance of transfer pricing regulations – a worldwide overview

Theresa Lohse, Nadine Riedel and Christoph Spengel

WP12/27

Capital gains taxation and the cost of capital: evidence from unanticipated cross-border transfers of tax bases

Harry Huizinga, Johannes Voget and Wolf Wagner

WP12/26

International taxation and cross-border banking

Harry Huizinga, Johannes Voget and Wolf Wagner

WP12/25

Multinational firms mitigate tax competition

Johannes Becker and Nadine Riedel

WP12/24

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

Michael P Devereux, Li Liu and Simon Loretz

WP12/23

Fiscal union in Europe? Redistributive and stabilising effects of a European tax-benefit system and fiscal equalisation mechanism

Olivier Bargain, Mathias Dolls, Clemens Fuest, Dirk Neumann, Andreas Peichl, Nico Pestel, Sebastian Siegloch 

WP12/22

Corporate taxes and internal borrowing within multinational firms

Peter Egger, Christian Keuschnigg, Valeria Merlo and Georg Wamser

WP12/21

The impact of tax incentives on the economic activity of entrepreneurs

Jarkko Harju and Tuomos Kosonen

WP12/20

The effect of tax rates and tax bases on corporate tax revenues: estimates with new measures of the corporate tax base

Laura Kawano and Joel Slemrod

WP12/19

Bankruptcy law and the cost of banking finance

Giacomo Rodano, Nicolas Serrano-Velarde, Emanuele Tarantino

WP12/18

The deep-pocket effect of internal capital markets

Xavier Boutin, Giacinta Cestone, Chiara Fumagalli, Giovanni Pica and Nicolas Serrano-Velarde

WP12/17

Which workers bear the burden of corporate taxation and which firms can pass it on? Micro evidence from Germany

Clemens Fuest, Andreas Peichl and Sebastian Siegloch

WP12/16

Issues in the design of taxes on corporate profit

Michael P Devereux

WP12/15

Consumption and cash-flow taxes in an international setting

Alan J Auerbach and Michael P Devereux

WP12/14

Taxes and the location of targets

Wiji Arulampalam, Michael P Devereux and Federica Liberini

WP12/13

Exploring the role Delaware plays as a tax haven

Scott Dyreng, Bradley Lindsey and Jacob Thornock

WP12/12

With which countries do tax havens share information?

Katarzyna Bilicka and Clemens Fuest

WP12/11

Territoriality, worldwide principle, and competitiveness of multinationals: a firm-level analysis of tax burdens

Giorgia Maffini

WP12/10

The rising tax-electivity of US corporate residence

Daniel Shaviro

WP12/09

Stateless income

Edward D Kleinbard

WP12/08

Optimal income taxation with tax competition

Vilen Lipatov and Alfons Weichenrieder

WP12/07

A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries

Kevin S Markle

WP12/06

Income taxation and business incorporation: evidence from the early twentieth century

Li Liu

WP12/05

A journey from a corruption port to a tax haven

Shafik Hebous and Vilen Lipatov

WP12/04

Strategic line drawing between debt and equity

Neils Johannesen

WP12/03

Does financial constraint affect shareholder taxes and the cost of equity capital?

Chongyang Chen, Zhonglan Dai, Douglas A. Shackelford and Harold H. Zhang

WP12/02

Trends in UK BERD after the introduction of R&D tax credits

Stephen R Bond and Irem Guceri

WP12/01

2011 working papers

Revisiting the excise tax effects of the property tax                

Athiphat Muthitacharoen and George R. Zodrow

WP11/24             

Wages and international tax competition

Sebastian Krautheim and Tim Scmidt-Eisenlohr

WP11/23

Entrepreneurial innovation and taxation

Andreas Haufler, Pehr-Johan Nörback and Lars Persson

WP11/22

Debt-shifting in Europe

Raffaele Mancini, Paolo M Panteghini and Maria Laura Parisi

WP11/21

Does tax structure affect economic growth? Evidence from OECD countries

Jing Xing

WP11/20

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

Judith Freedman

WP11/19

How would EU corporate tax reform affect US investment in Europe?

Michael P Devereux and Simon Loretz

WP11/18

Response on the EU proposal for a financial transaction tax

John Vella, Clemens Fuest and Tim Schmidt-Eisenlohr

WP11/17

Evidence for profit -shifting with tax sensitive capital stocks

Simon Loretz and Socrates Mokkas

WP11/16

Carbon taxation in the EU: expanding EU carbon price

David A Weisenbach

WP11/15

Economic integration and optimal corporate tax structure with heterogeneous firms

Christian Bauer, Ronald B davies and Andreas Haufler

WP11/14

National measures to counter tax avoidance under the merger directive

Joachim Englisch

WP11/13

Closer to an internal market? The economic effects of tax jursprudence

Rita de la Feria and Clemens Fuest

WP11/12

EU perspectives on VAT exemptions

Joachim Englisch

WP11/11

Asymmetric obligations

Nadine Riedel and Hanna Schildberg-Hörisch

WP11/10

On selection into public civil service

Tobias Böhm and Nadine Riedel

WP11/09

Consumption and cash-flow taxes in an international setting

Alan J Auerbach and Michael P Devereux

WP11/08

Tax competition: M&A versus greenfield investment

Johannes Becker and Clemens Fuest

WP11/07

Taxing multinationals under union wage bargaining

Nadine Riedel

WP11/06

Measuring the burden of the corporate income tax under imperfect competition

Li Liu and Rosanne Altshuler

WP11/05

The taxation of foreign profits - the old view, the new view and a pragmatic view

Johannes Becker and Clemens Fuest

WP11/04

Search costs and corporate income tax competition

Kai A Konrad

WP11/03

Comparing the treatment of charities under value added taxes and retail sales taxes

Walter Hellerstein

WP11/02

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Dhammika Dharmapala and Nadine Riedel

WP11/01

 



2010 working papers

Towards a theory of trade finance                                                                                                             

Tim Schmidt-Eisenlohr

WP10/23

HMRC's management of the UK tax system: the boundaries of legitimate discretion

Judith Freedman and John Vella

WP10/22

Reverberations of legal principles: further thoughts on the development of an EU principle of prohibition of abuse of law

Rita de la Feria

WP10/21

Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes

Andreas Haufler and Frank Stähler

WP10/20

Improving the VAT treatment of exempt immovable property in the European Union

Sijbren Cnossen

WP10/19

VAT and financial supplies: what should be taxed?

Harry Grubert and Richard Krever

WP10/18

VAT treatment of public sector bodies: the Canadian model

Pierre-Pascal Gendron

WP10/17

Bank bailouts, international linkages and co-operation

Friederike Niepmann and Tim Schmidt-Eisenlohr

WP10/16

Corporate taxation and capital accumulation

Stephen Bond and Jing Xing

WP10/15

How should financial intermediation services be taxed?

Ben Lockwood

WP10/14

Corporate tax effects on the quality and quantity of FDI

Johannes Becker, Clemens Fuest and Nadine Riedel

WP10/13

Tax evasion and tax avoidance in developing contries: the role of international profit shifting

Clemens Fuest and Nadine Riedel

WP10/12

State corporation income taxation: an economic perspective on Nexus

David E Wldasin

WP10/11

Corporate tax regime and international allocation of ownership

Johannes Becker an Marco Runkel

WP10/10

How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK

Helen Simpson

WP10/09

Headquarter relocations and international taxation

Johannes Voget

WP10/08

Evaluating neutrality properties of corporate tax reforms

Michael P Devereux and Simon Loretz

WP10/07

Tariffs versus VAT in the presence of heterogeneous firms and an informal sector

Ronald B Davies and Lourenço S Paz

WP10/06

Impact of tax rate cut cum base broadening reforms on heterogeneous forms - learning from the German tax reform of 2008

Katharina Finke, Jost H Heckemeyer, Timo Riester and christoph Spengel

WP10/05

Do governments tax agglomeration rents?

Hyun-Ju Koh

WP10/04

The role of headquarters in multinational profit-shifting strategies

Matthias Dischinger and Nadine Riedel

WP10/03

Enhanced co-operation in an asymmetric model of tax competition

Hendrik Vrijburg and Ruud A de Mooij

WP10/02

Corporate tax consolidation and enhanced co-operation in the European Union

Leon Bettendorf, Albert van der Horst, Ruud A de Mooij and Henrik Vrijburg

WP10/01

 

2009 working papers

Corporate tax harmonization in the EU

Leon Bettendorf, Michael P Devereux, Simon Loretz and Ruud A de Mooij

WP09/32

Corporate taxation and the choice of patent location within multinational firms

Tom Karkinsky and Nadine Riedel

WP09/31

Transfer pricing and policy and the intensity of tax rate competition

Johannes Becker and Clemens Fuest

WP09/30

VAT and the EC internal market: the shortcomings of harmonisation

Rita de la Feria

WP09/29

Tax progressivity, income distribution and tax non-compliance

Tatiana Damjanovic and David Ulph

WP09/28

MNC dividends, tax holidays and the burden of repatriation tax: recent evidence

Harry Grubert

WP09/27

Foreign taxes, domestic income and the jump in the share of multinational company income aborad

Harry Grubert

WP09/26

Tax haven activities and the tax liabilities of multinational groups

Giorgia Maffini

WP09/25

The power of dynastic commitment

Laurent Bach and Nicolas Serrano-Velarde

WP09/24

There's no place like home: the profitability gap between headquarters and their foreign subsidiaries

Matthias Dischinger and Nadine Riedel

WP09/23

Avoidance policies - a new conceptual framework

David Ulph

WP09/22

Optimal climate change policies when governments cannot commit

Alistair Ulph and David Ulph

WP09/21

Profit-shifting and measured productivity of multinational firms

Giorgia Maffini and Socrates Mokkas

WP09/20

Taking risky investment

Michael P Devereux

WP09/19

Internal debt and multinationals' profit-shifting - empirical evidence from firm-level panel data

Thiess Büttner and Georg Wamser

WP09/18

The direct incidence of corporate income tax on wages

Wji Arulampalam, Micahel P Devereux and Giorgia Maffini

WP09/17

Profit taxation and finance constraints

Christian Keuschnigg and Evelyn Ribi

WP09/16

Planning and policy issues raised by the structure of the US international tax rules

Daniel N Shaviro

WP09/15

Corporate taxation and the choice of patent location within multinational firms

Tom Karkinsky and Nadine Riedel

WP09/14

Assessing the localization pattern of German manufacturing and service industries - a distance-based approach

Hyun-Ju Koh and Nadine Riedel

WP09/13

Corporate tax competition between firms

Simon Loretz and Padraig J Moore

WP09/12

Dividend taxes and international portfolio choice

Mihir A Desai and Dhammika Dharmapala

WP09/11

The distorting arm's length principle

Michael P Devereux and Christian Keuschnigg

WP09/10

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

Rita de la Feria and Ben Lockwood

WP09/09

Incorporation and taxation: theory and firm-level evidence

Peter Egger, Christian Keuschnigg and Hannes Winner

WP09/08

Optimal tax policy when firms are internationally mobile

Johannes Becker and Clemens Fuest

WP09/07

Place where supply/activity is effectively carried out as an allocation rule: VAT vs direct taxation

Rita de la Feria

WP09/06

Tax treaty abuse: is Canada responding effectively?

Geoffrey Loomer

WP09/05

Corporate taxation and multinational activity

Peter Egger, Simon Loretz., Michael Pfaffermayr and Hannes Winner

WP09/04

Investment abroad and adjustment at home: evidence from UK multinational firms

Helen Simpson

WP09/03

EU regional policy and tax competition

Johannes Becker and Clemens Fuest

WP09/02

Formula apportionment: is it better than the current system and are there better alternatives?

Rosanne Altshuler and Harry Grubert

WP09/01

 

2008 working papers

Tax competition in an expanding European Union

Ronald B Davies and Johannes Voget

WP08/30

Capital structure, corporate taxation and firm age

Michael Pfaffermayr, Matthias Stöckl, Hannes Winner

WP08/29

Taxes, institutions and foreign diversification opportunities

Mihir A. Desai and Dhammika Dharmapala

WP08/28

Strategic consolidation under formula apportionment

Thiess Büttner, Nadine Riedel and Marco Runkel

WP08/27

International taxation and takeover premiums in cross-border M&As

Harry Huizinga, Johannes Voget and Wolf Wagner

WP08/26

International taxation and multinational firm location decisions

Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème

WP08/25

Taxation of outbound direct investment: economic principles and tax policy considerations

Michael P Devereux

WP08/24

The European Commission’s proposal for a Commmon Consolidated Corporate Tax Base

Clemens Fuest

WP08/23

Corporate tax elasticities: a reader’s guide to empirical findings

Ruud A de Mooij and Sjef Ederveen

WP08/22

Corporate taxation in the OECD in a wider context

Simon Loretz

WP08/21

What problems and opportunities are created by tax havens?

Dhammika Dharmapala

WP08/20

Corporate income taxation in Canada

George R Zodrow

WP08/19

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

Rita de la Feria and Michael Walpole

WP08/18

Transfer pricing and measured productivity of multinational firms

Giorgia Maffini and Socrates Mokkas

WP08/17

Cross-border tax effects on affiliate investment – evidence from European multinationals

Johannes Becker and Nadine Riedel

WP08/16

Firms’ financial choices and thin capitalisation rules under corporate tax competition

Andreas Haufler and Marco Runkel

WP08/15

Alternative approaches to tax risk and tax avoidance: analysis of a face-face corporate survey

Judith Freedman, Geoffrey Loomer and John Vella

WP08/14

Corporate taxation and the welfare state

Christian Keuschnigg

WP08/13

Increased efficiency through consolidation and formula apportionment in the European Union?

Michael P Devereux and Simon Loretz

WP08/12

Firm-specific forward-looking effective tax rates

Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

WP08/11

Economic integration and the relationship between profit and wage taxes

Andreas Haufler, Alexander Klemm and Guttorn Schjelderup

WP08/10

International taxation and takeover premiums in cross-border M&As

Harry Huizinga, Johannes Voget and Wolf Wagner

WP08/09

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

Rita de la Feria

WP08/08

The tax base for CCCTB: the role of principles

Judith Freedman and Graeme Macdonald

WP08/07

Small business taxation

Judith Freedman and Claire Crawford

WP08/06

Viewing tax policy through party-coloured glasses: what German politicians believe

Friedrich Heinemann and Eckhard Janeba

WP08/05

Thin capitalization riles in the context of CCCTB

Ana Paula Dourado and Rita de la Feria

WP08/04

What determines the use of holding companies and ownership chains?

Alfons J Weichenrieder and Jack Mintz

WP08/03

Bilateral effective tax rates and foreign direct investment

Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

WP08/02

The property tax incidence debate and the mix of state and local finance of local public expenditures

George R Zodrow

WP08/01

 

2007 working papers

Prohibition of abuse of (Community) law – the creation of a new general principle of EC law

Rita de la Feria

WP07/23

Financial and tax accounting: transparency and truth

Judith Freedman

WP07/22

The effect of tax treaties on multinational firms: new evidence from microdata

Ronald B Davies, Pehr-Johna Norbäck and Ayça Tekin-Koru

WP07/21

Outsourcing, unemployment and welfare policy

Christian Keuschnigg and Evelyn Ribi

WP07/20

Taxing foreign profits with international mergers and acquisitions

Johannes Becker and Clemens Fuest

WP07/19

When do dealings in shares fall within the scope of VAT?

Rita de la Feria

WP07/18

A common consolidated corporate tax base for multinational companies in the European Union: some issues and options

Christoph Spengel and Carsten Wendt

WP07/17

Corporate tax policy and incorporation in the EU

Ruud A de Mooij and Gaëtan Nicodème

WP07/16

Should capital income be subject to consumption taxation?

George R Zodrow

WP07/15

Europe slowly lurches to a common consolidates corporate tax base: issues at stake

Jack M Mintz

WP07/14

Corporation tax revenue growth in the UK: a micro-simulation analysis

John Creedy and Norman Gemmell

WP07/13

Corporation tax buoyancy and revenue elasticity in the UK

John Creedy and Norman Gemmell

WP07/12

Tax competition for international producer and the mode of foreign market entry

Ronald B Davies, Hartmut Egger and Peter Egger

WP07/11

Population aging, foreign firect investment and tax competition

Ronald B Davies and Robert R Reed III

WP07/10

Tax competition, tax arbitrage and the international tax regime

Reuven S Avi-Yonah

WP07/09

Exports, foreign direct investment and the costs of corporate taxation

Christian Keuschnigg

WP07/08

The direct incidence of corporate income tax on wages

Wiji Arulampalam, Michael P Devereux and Giorgia Maffini

WP07/07

The effects of EU forumal apportionment on corporate tax revenues

Michael P Devereux and Simon Loretz

WP07/06

Taxing corporate income

Alan Auerbach, Michael P Devereux and Helen Simpson

WP07/05

Developments in the taxation of corporate profit in the OECD since 1965: rates, bases and revenues

Michael P Devereux

WP07/04

Taxes in the EU: new member states and the location of capital and profit

Michael P Devereux

WP07/03

The impact of taxation on the location of capital, firms and profit: a survey of empirical evidence

Michael P Devereux and Giorgia Maffini

WP07/02

The effects of dividend taxes on equity prices: a re-examination of the 1997 UK tax reform

Stephen R Bond, Michael P Devereux and Alexander Klemm

WP07/01

 

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