Working Papers

From Oxford University Centre for Business Taxation
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1414: The use of neutralities in international tax policy

David Weisbach

1413: Blueprint for reform of VAT rates in Europe

Rita Feria

1412: Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms

Miguel Almunia and David Lopez-Rodriguez

1411: US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit

Charles McLure, Jack Mintz and George Zodrow

1410: Place-based policies

David Neumark and Helen Simpson

1409: A negotiation-based model of tax-induced transfer pricing

Johannes Becker and Ronald Davies

1408: Taxing multinationals in the presence of internal capital markets

Marko Koethenbuerger and Michael Stimmelmayr

1407: Designing and Implementing a Destination-Based Corporate Tax

Michael Devereux and Rita Feria

1406: The Efficiency of “Benefit-Related” Business Taxes

Elisabeth Gugl and George Zodrow

1405: The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction

John Diamond, George Zodrow, Thomas Neubig and Robert Carroll

1404: The CCCTB option – an experimental study

Claudia Keser, Gerrit Kimpel and Andreas Oestreicher

1403: The Foreign Investment Effects of Tax Treaties

Arjan Lejour

1402: The Occurrence of Tax Amnesties: Theory and Evidence

Ralph-C Bayer, Harald Oberhofer and Hannes Winner

1401: Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions

Nils Hergery, Christos Kotsogiannisz and Steve McCorriston

1325: Can taxes tame the banks? Evidence from European bank levies

Michael Devereux, Niels Johannesen and John Vella

1324: Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure

Matt Krzepkowski

1323: Thin capitalization rules and multinational firm capital structure

Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème

1322: Capital tax reform and the real economy: the effects of the 2003 dividend tax cut

Danny Yagan

1321: Reforming an asymmetric union: on the virtues of dual tier capital taxation

Andreas Hau fler and Christoph Lülfesmann

1320: Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK

Michael Blackwell

1319: Learning and international policy diffusion: the case of corporate tax policy

Johannes Becker and Ronald Davies

1318: And yet it moves: taxation and labour mobility in the 21st century

Reuven Avi-Yonah

1317: The investment effect of taxation: evidence from a corporate tax kink

Anne Brockmeyer

1316: Taxation and corporate risk-taking

Dominika Langenmayr and Rebecca Lester

1315: CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision

Martin Ruf and Alfons Weichenrieder

1314: The effect of awareness and incentives on tax evasion

Annette Alstadsæter and Martin Jacob

1313: The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?

Jarkko Harju and Tuomas Matikka

1312: Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note

Andrew Harper and Li Liu

1311: Consumption and cash-flow taxes in an international setting

Alan Auerbach and Michael Devereux

1310: Cross-border loss offset can fuel tax competition

Andreas Hau fler and Mohammed Mardan

1309: How should financial intermediation services be taxed?

Ben Lockwood

1308: Should tax policy favour high or low productivity firms?

Dominika Langenmayr, Andreas Hau fler and Christian Bauer

1307: Do transfer pricing laws limit international income shifting? Evidence from European multinationals

Theresa Lohse and Nadine Riedel

1306: Taxation and corporate debt: are banks any different?

Jost Heckemeyer and Ruud de Mooij

1305: EU VAT rate structure: towards unilateral convergence?

Rita de la Feria

1304: Conservative accounting yields excessive risk-taking; a note

Johannes Becker and Melanie Steinhoff

1303: The Taxation of Foreign Profits: a Unified View

Michael Devereux, Clemens Fuest and Ben Lockwood

1302: Corporate tax policy under the Labour government, 1997–2010

Giorgia Maffini

1301: Corporate taxation and the quality of research & development

Christof Ernst, Katharina Richter-Weiss and Nadine Riedel

1230: Investment, accounting, and the salience of the corporate income tax

Jesse Edgerton

1229: What do we know about corporate tax competition?

Michael Devereux and Simon Loretz

1228: Ending VAT exemptions: towards a post-modern VAT

de la Feria Rita and Richard Krever

1227: The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview

Theresa Lohse, Nadine Riedel and Christoph Spengel

1226: International Taxation and Cross-Border Banking

Harry Huizinga, Johannes Voget and Wolf Wagner

1225: International Taxation and Cross-Border Banking

Harry Huizinga, Johannes Voget and Wolf Wagner

1224: Multinational Firms Mitigate Tax Competition

Johannes Becker and Nadine Riedel

1223: The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records

Michael Devereux, Li Liu and Simon Loretz

1222: 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 and Sebastian Siegloch

1221: Corporate Taxes and Internal Borrowing within Multinational Firms

Peter Egger, Christian Keuschnigg, Valeria Merlo and Georg Wamser

1220: The Impact of Tax Incentives on the Economic Activity of Entrepreneurs

Jarkko Harju and Tuomas Kosonen