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From Oxford University Centre for Business Taxation
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1607: Stimulating investment through incorporation Downloads
Michael Devereux and Li Liu
1605: Large and influential: firm size and governments' corporate tax rate choice? Downloads
Tobias Bohm, Nadine Riedel and Martin Simmler
1604: The economics of corporate and business tax reform Downloads
Dhammika Dharmapala
1603: EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox Downloads
Rita de la Feria
1602: Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes Downloads
Irem Guceri
1601: The impact of investment incentives: evidence from UK corporation tax returns Downloads
Giorgia Maffini, Jing Xing and Michael Devereux
1534: Tax competition and the efficiency of 'benefit-related' business taxes Downloads
Elisabeth Gugl and George Zodrow
1533: Enhanced co-operation: a way forward for tax harmonisation in the EU? Downloads
Anzhela Cedelle
1532: Do experts help firms optimise? Downloads
James Mahon and Eric Zwick
1531: Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information Downloads
Robin Boadway, Motohiro Sato and Jean-François Tremblay
1530: Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation Downloads
Martin Simmler
1529: The crossroads versus the seesaw: getting a 'fix' on recent international tax policy developments Downloads
Daniel Shaviro
1528: Do companies invest more after shareholder tax cuts? Downloads
Zhonglai Dai, Douglas Shackelford, Yue Ying and Zhang Harold
1527: Who bears the cost of taxing the rich? An empirical study on CEO pay Downloads
Martin Ruf and Julia Schmider
1526: The corporate investment response to the domestic production activities deduction Downloads
Eric Orhn
1525: International taxation and MNE investment: evidence from the UK change to territoriality Downloads
Li Liu
1524: Reimagining capital income taxation Downloads
Edward Kleinbard
1523: Inter vivos transfers of ownership in family firms Downloads
James Hines, Niklas Potrafke, Marina Riem and Christoph Schinke
1522: The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The effectiveness of these tax incentives depends crucially on MNCs¡¯ residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing provisions are included in many bilateral tax treaties to prevent host country tax incentives being nullified by residence country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD countries in 113 developing and transition economies over the period 2002-2012 (with 8189 observations on 1103 country pairs), coding tax sparing provisions in all bilateral tax treaties among these countries. We find that tax sparing agreements are associated with a 30 percent increase in bilateral FDI stocks. The estimated effect is concentrated in the year that tax sparing comes into force and the subsequent years, with no effects in prior years, and is thus consistent with a causal interpretation. Four countries - Norway in 2004, and the U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation, potentially changing the value of their preexisting tax sparing agreements. However, there is no detectable effect of these reforms on bilateral FDI in tax sparing countries, relative to nonsparing countries. These results are consistent with tax sparing being an important determinant of FDI in developing countries for MNCs from both worldwide and territorial home countries Downloads
Celine Azemar and Dhammika Dharmapala
1521: A critical review of proposals for destination-based cash-flow corporate taxation as an international tax reform option Downloads
Wei Cui
1520: Governance and taxes: evidence from regression discontinuity Downloads
Andrew Bird and Stephen Karolyi
1519: Reinventing the wheel: what we can learn from the Tax Reform Act of 1986 Downloads
Reuven Avi-Yonah
1518: Patent boxes design, patents, location and local R&D Downloads
Annette Alstadsater, Salvador Barrios, Gaëtan Nicodème, Agnieszka Skonieczna and Antonio Vezzani
1517: Do better entrepreneurs avoid more taxes? Downloads
Laurent Bach
1516: From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany Downloads
Nadja Dwenger, Frank Fossen and Martin Simmler
1515: Evidence-based policy making? The Commission¡¯s Proposal for an FTT Downloads
Giorgia Maffini and John Vella
1514: How can a country 'graduate' from procyclical fiscal policy? Evidence from China Downloads
Clemens Fuest and Jing Xing
1513: The UK international tax agenda for business and the impact of the OECD BEPS project Downloads
Richard Collier and Giorgia Maffini
1512: Effectiveness of fiscal incentives for R&D: quasi-experimental evidence Downloads
Irem Guceri and Li Liu
1511: Tax incentives and R&D: an evaluation of the 2002 UK reform using micro data Downloads
Irem Guceri
1510: Surcharges and penalties in UK tax law Downloads
Rita de la Feria and Parintira Tanawong
1508: Managing tax complexity: the institutional framework for tax policy-making and oversight Downloads
Judith Freedman
1507: Corporate tax incentives and capital structure: empirical evidence from UK tax returns Downloads
Michael Devereux, Giorgia Maffini and Jing Xing
1506: VAT notches Downloads
Li Liu and Ben Lockwood
1505: Does ownership affect the impact of taxes on firm behaviour? Evidence from China Downloads
Clemens Fuest and Li Liu
1504: The Taxation of Foreign Profits: a Unified View Downloads
Michael Devereux, Clemens Fuest and Ben Lockwood
1503: The spillover effects of outward foreign direct investment on home countries: evidence from the United States Downloads
Jitao Tang and Rosanne Altshuler
1502: Knocking on Tax Haven’s Door: multinational firms and transfer pricing Downloads
Ronald Davies, Julien Martin, Mathieu Parenti and Farid Toubal
1502: Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms Downloads
Juan Carlos Suárez Serrato and Owen Zidar
1428: Taxation of shareholder income and the cost of capital in a small open economy Downloads
Peter Sørensen
1427: Taxation and the optimal constraint on corporate debt finance Downloads
Peter Sørensen
1426: The economics of advance pricing agreements Downloads
Johannes Becker, Ronald Davies and Gitte Jakobs
1425: Are we heading towards a corporate tax system fit for the 21st century? Downloads
Michael Devereux and John Vella
1424: Do multinational firms invest more? On the impact of internal debt financing on capital accumulation Downloads
Martin Simmler
1423: Should transactions services be taxed at the same rate as consumption? Downloads
Ben Lockwood and Erez Yerushalmi
1422: As American as Apple Inc.: International tax and ownership nationality Downloads
Chris Sanchirico
1419: Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers Downloads
Jörg Paetzold and Hannes Winner
1418: How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments Downloads
David Gamage
1416: Public pressure and corporate tax behaviour Downloads
Scott Dyreng, Jeffrey Hoopes and Jaron Wilde
1415: Do financial frictions amplify fiscal policy? Evidence from business investment stimulus Downloads
Eric Zwick and James Mahon
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