Working Papers

From Oxford University Centre for Business Taxation
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1013: Corporate tax effects on the quality and quantity of FDI

Johannes Becker, Clemens Fuest and Nadine Riedel

1012: Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting

Clemens Fuest and Nadine Riedel

1011: State Corporation Income Taxation: An Economic Perspective on Nexus

David Wildasin

1010: Corporate tax regime and international allocation of ownership

Johannes Becker and Marco Runkel

1009: How do firms’ outward FDI strategies relate to their activity at home? Empirical evidence for the UK

Helen Simpson

1008: Headquarter Relocations and International Taxation

Johannes Voget

1007: Evaluating Neutrality Properties of Corporate Tax Reforms

Michael Devereux and Simon Loretz

1006: Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector

Ronald Davies and Lourenco Paz

1005: Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008

Katharina Finke, Jost Heckemeyer, Timo Reister and Christoph Spengel

1004: Do Governments Tax Agglomeration Rents?

Hyun-Ju Koh and Nadine Riedel

1003: The Role of Headquarters in Multinational Profit Shifting Strategies

Matthias Dischinger and Nadine Riedel

1002: Enhanced Coorporation in an asymmetric model of Tax Competition

Hendrik Vrijburg and Ruud de Mooij

1001: Corporate tax consolidation and enhanced coorporation in the European Union

Leon Bettendorf, Albert Van der Horst, Ruud de Mooij and Hendrik Vrijburg

932: Corporate tax harmonization in the EU

Leon Bettendorf, Michael Devereux, Albert Van der Horst, Simon Loretz and Ruud de Mooij

931: Corporate Taxation and the Choice of Patent Location within Multinational Firms

Tom Karkinsky and Nadine Riedel

930: Transfer Pricing Policy and the Intensity of Tax Rate Competition

Johannes Becker and Clemens Fuest

929: VAT and the EC Internal Market: The Shortcomings of Harmonisation

Rita de la Feria

928: Tax Progressivity, Income Distribution and Tax Non-Compliance

Tatiana Damjanovic and David Ulph

927: MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence

Harry Grubert

926: Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad

Harry Grubert

925: Tax Haven Activities and the Tax Liabilities of Multinational Groups

Giorgia Maffini

924: The Power of Dynastic Commitment

Laurent Bach and Nicolas Serrano-Velarde

923: There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Matthias Dischinger and Nadine Riedel

922: Avoidance Policies – A New Conceptual Framework

David Ulph

921: Optimal Climate Change Policies When Governments Cannot Commit

Alistair Ulph and David Ulph

920: Profit Shifting and Measured Productivity of Multinational Firms

Giorgia Maffini and Socrates Mokkas

919: Taxing Risky Investment

Michael Devereux

918: Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data

Thiess Buettner and Georg Wamser

917: The Direct Incidence of Corporate Income Tax on Wages

Wiji Arulampalam, Michael Devereux and Giorgia Maffini

916: Profit Taxation and Finance Constraints

Christian Keuschnigg and Evelyn Ribi

915: Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules

Daniel N. Shaviro

914: Corporate Taxation and the Choice of Patent Location within Multinational Firms

Tom Karkinsky and Nadine Riedel

913: Assessing the Localization Pattern of German Manufacturing & Service Industries - A Distance Based Approach

Hyun-Ju Koh and Nadine Riedel

912: Corporate Tax Competition between Firms

Simon Loretz and Padraig J. Moore

911: Dividend Taxes and International Portfolio Choice

Mihir A. Desai and Dhammika Dharmapala

910: The Distorting Arm’s Length Principle

Michael Devereux and Christian Keuschnigg

909: Opting for Opting-in? An Evaluation of the Commission’s Proposals for Reforming VAT for Financial Services

Rita de la Feria and Ben Lockwood

908: Incorporation and Taxation: Theory and Firm-level Evidence

Peter Egger, Christian Keuschnigg and Hannes Winner

907: Optimal tax policy when firms are internationallly mobile

Johannes Becker and Clemens Fuest

906: Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule: VAT vs. Direct Taxation

Rita de la Feria

905: Tax Treaty Abuse: Is Canada responding effectively?

Geoffrey T. Loomer

904: Corporate Taxation and Multinational Activity

Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

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

Helen Simpson

902: EU Regional Policy and Tax Competition

Johannes Becker and Clemens Fuest

901: Formula Apportionment: Is it better than the current system and are there better alternatives?

Rosanne Altshuler and Harry Grubert

830: Tax Competition in an Expanding European Union

Ronald Davies and Johannes Voget

829: Capital Structure, Corporate Taxation and Firm Age

Michael Pfaffermayr, Matthias Stöckl and Hannes Winner

828: Taxes, Institutions and Foreign Diversification Opportunities

Mihir A. Desai and Dhammika Dharmapala

827: Strategic Consolidation under Formula Apportionment

Thiess Buettner, Nadine Riedel and Marco Runkel

826: International Taxation and Takeover Premiums in Cross-border M&As

Harry Huizinga, Johannes Voget and Wolf Wagner