About us

We are an independent research centre which aims to promote effective policies for the taxation of business.

The Centre undertakes and publishes multidisciplinary research into the aims, practice and consequences of taxes which affect business. Our analysis is independent of government, political party or any other vested interest.

We receive funding from various sources, including UK Research and Innovation, the British Academy and the European Research Network. In addition, we also receive funding from various donors.

The Centre has become the leading worldwide centre for impactful, state-of-the-art academic research in business taxation.

Joel Slemrod

Professor of Economics, University of Michigan



The Centre conducts cutting-edge research in economics and law and it is heavily engaged in tax policy debates and tax policy-making across the globe.

Research findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

Working papers

The Centre for Business Taxation established its working paper series in 2006.

Casting a Wider Net: Experimental Evidence from Costa Rica

Anne Brockmeyer, Marco Hernandez, Stewart Kettle and Spencer Smith


At a Cost: the Real Effects of Transfer Pricing Regulations

Ruud de Mooij and Li Liu

WP 18/03

Tax Fraud and the Rule of Law

Rita de la Feria

WP 18/02

Behavioural response to time notches in transaction tax

Hui Fung (Eddy) Tam

WP 18/01


Our team includes internationally renowned academics and researchers who have contributed to the tax policy-making debate in the UK and globally. Alongside our staff, we also have many International Research Fellows who come from various universities and organisations across the world. All engage actively in the life and work of the Centre.

Academic visitors

We welcome academic visitors to the Centre, including occasional PhD students (normally in their final year). However, we are unable to provide supervision for doctoral candidates.

If you would like to apply to visit the Centre, please complete the academic visitors form and return it with your CV and details of your planned research to: cbt@sbs.ox.ac.uk

If you wish to spend more than a month at the Centre, you must give at least one term's notice of your visit. The School levies a variable fee for visitors – contact us for more details.



Conference in progress

The Centre runs many events during the year, including academic symposia and policy conferences.

We also host many smaller events, covering topical themes such as the OECD BEPS (base erosion and profit shifting) project, transfer pricing and the gig economy.

Read about our regular events.

For papers, presentations and details about past events, please email: cbt@sbs.ox.ac.uk 

Upcoming events

Find out more about our upcoming events in this section.

You can sign up for our e-conference alerts to receive early notifications about our events before they are more widely publicised. You will also receive our thrice-yearly e-newsletter.



MSc in Taxation

The MSc in Taxation is a two-year, part-time postgraduate degree. It is taught jointly by the Law Faculty and the Centre for Business Taxation, based at Saïd Business School.

This unique combination ensures that students not only acquire a deep understanding of technical law, but also the ability to think deeply about the underlying policy considerations. 


Laptop and paper

Written by our academics, researchers and others associated with the Centre, our blog covers a variety of current topical issues on business taxation.