Working Papers

From Oxford University Centre for Business Taxation
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825: International Taxation and Multinational Firm Location Decisions

Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème

824: Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations

Michael Devereux

823: The European Commission´s Proposal for a Common Consolidated Corporate Tax Base

Clemens Fuest

822: Corporate Tax Elasticities A Reader’s Guide to Empirical Findings

Ruud de Mooij and Sjef Ederveen

821: Corporate taxation in the OECD in a wider context

Simon Loretz

820: What Problems and Opportunities are Created by Tax Havens?

Dhammika Dharmapala

819: Corporate Income Taxation in Canada

George Zodrow

817: Transfer-pricing and Measured Productivity of Multinational Firms

Giorgia Maffini and Socrates Mokkas

816: Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals

Johannes Becker and Nadine Riedel

815: Firms' financial choices and thin capitalization rules under corporate tax competition

Andreas Haufler and Marco Runkel

814: Alternative Approaches to Tax Risk and Tax Avoidance: analysis of a face-to-face corporate survey

Judith Freedman, Geoffrey Loomer and John Vella

813: Corporate Taxation and the Welfare State

Christian Keuschnigg

812: Increased efficiency through consolidation and formula apportionment in the European Union?

Michael Devereux and Simon Loretz

811: Firm-specific Forward-looking Effective Tax Rates

Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

810: Economic integration and the relationship between profit and wage taxes

Andreas Haufler, Alexander Klemm and Guttorm Schjelderup

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

Harry Huizinga, Johannes Voget and Wolf Wagner

808: The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction

Rita de la Feria

807: The Tax Base for CCCTB: The Role of Principles

Judith Freedman and Graeme Macdonald

806: Small Business Taxation

Judith Freedman and Claire Crawford

805: Viewing tax policy through party-colored glasses: What German politicians believe

Friedrich Heinemann and Eckhard Janeba

804: Thin Capitalization Rules in the Context of the CCCTB

Rita de la Feria and Ana Paula Dourado

803: What determines the use of holding companies and ownership chains?

Alfons Weichenrieder and Jack Mintz

802: Bilateral Effective Tax Rates and Foreign Direct Investment

Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

801: The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures

George Zodrow

723: Prohibition of Abuse of (Community) Law – The Creation of a New General Principle of EC Law Through Tax?

Rita de la Feria

722: Finanical and Tax Accounting: Transparency and 'Truth'

Judith Freedman

721: The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

Ronald Davies, Pehr-Johan Norbäck and Ayça Tekin-Koru

720: Outsourcing, Unemployment and Welfare Policy

Christian Keuschnigg and Evelyn Ribi

719: Taxing Foreign Profits with International Mergers and Acquisitions

Johannes Becker and Clemens Fuest

718: When do dealings in shares fall within the scope of VAT?

Rita de la Feria

717: A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options

Christoph Spengel and Carsten Wendt

716: Corporate Tax Policy and Incorporation in the EU

Ruud de Mooij and Gaëtan Nicodème

715: Should Capital Income be Subject to Consumption-Based Taxation?

George Zodrow

714: Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake

Jack Mintz

713: Corporation Tax Revenue Growth in the UK: A Microsimulation Analysis

John Creedy and Norman Gemmell

712: Corporation Tax Buoyancy and Revenue Elasticity in the UK

John Creedy and Norman Gemmell

711: Tax Competition for International Producers and the Mode of Foreign Market Entry

Ronald Davies, Hartmut Egger and Peter Egger

710: Population Aging, Foreign Direct Investment, and Tax Competition

Ronald Davies and Robert Reed

709: Tax Competition, Tax Arbitrage, and the International Tax Regime

Reuven S Avi-Yonah

708: Exports, Foreign Direct Investment and the Costs of Corporate Taxation

Christian Keuschnigg

707: The Direct Incidence of Corporate Income Tax on Wages

Wiji Arulampalam, Michael Devereux and Giorgia Maffini

706: The Effects of EU Formula Apportionment on Corporate Tax Revenues

Michael Devereux and Simon Loretz

705: Taxing corporate income

Alan Auerbach, Michael Devereux and Helen Simpson

704: Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues

Michael Devereux

703: Taxes in the EU New Member States and the Location of Capital and Profit

Michael Devereux

702: The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence

Michael Devereux

701: The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform

Stephen R Bond, Michael Devereux and Alexander Klemm