Working Papers

From Oxford University Centre for Business Taxation
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1219: 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

1218: Bankruptcy Law and the Cost of Banking Finance

Giacomo Rodano, Emanuele Tarantino and Nicolas Serrano-Velarde

1217: The Deep-Pocket Effect of Internal Capital Markets

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

1216: 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

1215: Issues in the Design of Taxes on Corporate Profit

Michael Devereux

1213: Taxes and the Location of Targets

Wiji Arulampalam, Michael Devereux and Federica Liberini

1212: Exploring the Role Delaware Plays as a Tax Haven

Scott D. Dyreng, Bradley P. Lindsey and Jacob R. Thornock

1211: With which countries do tax havens share information?

Katarzyna Bilicka and Clemens Fuest

1210: Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens

Giorgia Maffini

1209: The rising tax-electivity of US corporate residence

Daniel Shaviro

1208: Stateless Income

Edward D Kleinbard

1207: Optimal income taxation with tax competition

Vilen Lipatov and Alfons Weichenrieder

1206: A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries

Kevin S Markle

1205: Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century

Li Liu

1204: A Journey from a Corruption Port to a Tax Haven

Shafik Hebous and Vilen Lipatov

1203: Strategic Line Drawing between Debt and Equity

Niels Johannesen

1202: Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?

Chongyang Chen, Zhonglan Dai, Douglas Shackelford and Harold Zhang

1201: Trends in UK BERD after the Introduction of R&D Tax Credits

Steve R. Bond and Irem Guceri

1124: How Would EU Corporate Tax Reform Affect US Investment in Europe?

Michael Devereux and Simon Loretz

1123: Wages and International Tax Competition

Sebastian Krautheim and Tim Schmidt-Eisenlohr

1122: Entrepreneurial innovations and taxation

Andreas Haufler, Pehr-Johan Norbaeck and Lars Persson

1121: Debt shifting in Europe

Raffaele Miniaci, Paolo Panteghini and Maria Laura Parisi

1120: Does tax structure affect economic growth? Empirical evidence from OECD countries

Jing Xing

1119: Responsive Regulation, Risk, and Rules: Applying the Theory to Tax Practice

Judith Freedman

1118: How would EU corporate tax reform affect US investment in Europe?

Michael Devereux and Simon Loretz

1117: The EU Commission's Proposal for a Financial Transaction Tax

John Vella, Clemens Fuest and Tim Schmidt-Eisenlohr

1116: Evidence for profit shifting with tax sensitive capital stocks

Simon Loretz and Socrates Mokkas

1115: Carbon Taxation in the EU: Expanding EU Carbon Price

David A. Weisbach

1114: Economic integration and the optimal corporate tax structure with heterogeneous firms

Christian Bauer, Ronald Davies and Andreas Haufler

1113: National measures to counter tax avoidance under the Merger Directive

Joachim Englisch

1112: Closer to an internal market? The economic effects of EU tax jurisprudence

Clemens Fuest and Rita de la Feria

1111: EU perspective on VAT exemptions

Joachim Englisch

1110: Asymmetric Obligations

Nadine Riedel and Hannah Schildberg-Hoerisch

1109: On Selection into Public Civil Service

Tobias Boehm and Nadine Riedel

1106: Taxing multinationals under union wage bargaining

Nadine Riedel

1105: Measuring the burden of the corporate income tax under imperfect competition

Li Liu and Rosanne Altshuler

1104: The taxation of foreign profits - the old view, the new view and a pragmatic view

Johannes Becker and Clemens Fuest

1103: Search costs and corporate income tax competition

Kai Konrad

1102: Comparing the Treatment of Charities Under Value Added Taxes and Retail Sales Taxes

Walter Hellerstein

1101: Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

Dhammika Dharmapala and Nadine Riedel

1023: Towards a Theory of Trade Finance

Tim Schmidt-Eisenlohr

1022: HMRC's Management of the UK Tax System: the Boundaries of Legitimate Discretion

Judith Freedman and John Vella

1021: Reverberation of Legal Principles: Further Thoughts on the Development of an EU Principle of Prohibition of Abuse of Law

Rita de la Feria

1020: Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes

Andreas Haufler and Frank Staehler

1019: Improving the VAT Treatment of Exempt Immovable Property in the European Union

Sijbren Cnossen

1018: VAT and Financial Supplies: What should be taxed?

Harry Grubert and Richard Krever

1017: VAT Treatment of Public Sector Bodies: The Canadian Model

Pierre-Pascal Gendron

1016: Bank Bailouts, International Linkages and Cooperation

Friederike Niepmann and Tim Schmidt-Eisenlohr

1015: Corporate taxation and capital accumulation

Stephen Bond and Jing Xing

1014: How Should Financial Intermediation Services be Taxed?

Ben Lockwood