Oxford University Centre for Business Taxation
Working Papers
Contact information of Oxford University Centre for Business Taxation:
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Web page: http://www.sbs.ox.ac.uk/tax/
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(Li Liu)
Series handle: repec:btx:wpaper
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2012
- 1227 The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview
by Theresa Lohse & Nadine Riedel & Christoph Spengel - 1226 Capital gains taxation and the cost of capital: evidence from unanticipated cross-border transfers of tax bases
by Harry Huizinga & Johannes Voget & Wolf Wagner - 1225 International Taxation and Cross-Border Banking
by Harry Huizinga & Johannes Voget & Wolf Wagner - 1223 The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
by Michael Devereux & Li Liu & Simon Loretz - 1222 Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism
by Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch - 1221 Corporate Taxes and Internal Borrowing within Multinational Firms
by Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser - 1220 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
by Jarkko Harju & Tuomas Kosonen - 1219 The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
by Laura Kawano & Joel Slemrod - 1218 Bankruptcy Law and the Cost of Banking Finance
by Giacomo Rodano & Emanuele Tarantino & Nicolas Serrano-Velarde - 1217 The Deep-Pocket Effect of Internal Capital Markets
by Xavier Boutin & Giacinta Cestone & Chiara Fumagalli & Giovanni Pica & Nicolas Serrano-Velarde - 1216 Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
by Clemens Fuest & Andreas Peichl & Sebastian Siegloch - 1215 Issues in the Design of Taxes on Corporate Profit
by Michael P. Devereux - 1213 Taxes and the Location of Targets
by Wiji Arulampalam & Michael P. Devereux & Federica Liberini - 1212 Exploring the Role Delaware Plays as a Tax Haven
by Scott D. Dyreng & Bradley P. Lindsey & Jacob R. Thornock - 1211 With Which Countries Do Tax Havens Share Information?
by Katarzyna Anna Bilicka & Clemens Fuest - 1210 Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens
by Giorgia Maffini - 1209 The rising tax-electivity of US corporate residence
by Daniel Shaviro - 1208 Stateless Income
by Edward D Kleinbard - 1207 Optimal income taxation with tax competition
by Vilen Lipatov & Alfons Weichenrieder - 1206 A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
by Kevin S Markle - 1205 Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century
by Li Liu - 1204 A Journey from a Corruption Port to a Tax Haven
by Shafik Hebous & Vilen Lipatov - 1203 Strategic Line Drawing between Debt and Equity
by Neils Johannesen - 1202 Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
by Chongyang Chen & Zhonglan Dai & Douglas A. Shackelford & Harold H. Zhang - 1201 Trends in UK BERD after the Introduction of R&D Tax Credits
by Steve R. Bond & Irem Guceri
2011
- 1124 How Would EU Corporate Tax Reform Affect US Investment in Europe?
by Michael Devereux & Simon Loretz - 1123 Wages and International Tax Competition
by Sebastian Krautheim & Tim Schmidt-Eisenlohr - 1122 Entrepreneurial innovations and taxation
by Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson - 1121 Debt shifting in Europe
by Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi - 1120 Does tax structure affect economic growth? Empirical evidence from OECD countries
by Jing Xing - 1119 Responsive Regulation, Risk, and Rules: Applying the Theory to Tax Practice
by Judith Freedman - 1118 How would EU corporate tax reform affect US investment in Europe?
by Michael P. Devereux & Simon Loretz - 1117 The EU Commission's Proposal for a Financial Transaction Tax
by John Vella & Clemens Fuest & Tim Schmidt-Eisenlohr - 1116 Evidence for profit shifting with tax sensitive capital stocks
by Simon Loretz & Socrates Mokkas - 1115 Carbon Taxation in the EU: Expanding EU Carbon Price
by David A. Weisbach - 1114 Economic integration and the optimal corporate tax structure with heterogeneous firms
by Christian Bauer & Ronald B. Davies & Andreas Haufler - 1113 National measures to counter tax avoidance under the Merger Directive
by Joachim Englisch - 1112 Closer to an internal market? The economic effects of EU tax jurisprudence
by Clemens Fuest & Rita de la Feria - 1111 EU perspective on VAT exemptions
by Joachim Englisch - 1110 Asymmetric Obligations
by Nadine Riedel & Hannah Schildberg-Hoerisch - 1109 On Selection into Public Civil Service
by Tobias Boehm & Nadine Riedel - 1106 Taxing multinationals under union wage bargaining
by Nadine Riedel - 1105 Measuring the burden of the corporate income tax under imperfect competition
by Li Liu & Rosanne Altshuler - 1104 The taxation of foreign profits - the old view, the new view and a pragmatic view
by Johannes Becker & Clemens Fuest - 1103 Search costs and corporate income tax competition
by Kai A. Konrad - 1102 Comparing the Treatment of Charities Under Value Added Taxes and Retail Sales Taxes
by Walter Hellerstein - 1101 Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals
by Dhammika Dharmapala & Nadine Riedel
2010
- 1023 Towards a Theory of Trade Finance
by Tim Schmidt-Eisenlohr - 1022 HMRC's Management of the UK Tax System: the Boundaries of Legitimate Discretion
by Judith Freedman & John Vella - 1021 Reverberation of Legal Principles: Further Thoughts on the Development of an EU Principle of Prohibition of Abuse of Law
by Rita de la Feria - 1020 Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
by Andreas Haufler & Frank Staehler - 1019 Improving the VAT Treatment of Exempt Immovable Property in the European Union
by Sijbren Cnossen - 1018 VAT and Financial Supplies: What should be taxed?
by Harry Grubert & Richard Krever - 1017 VAT Treatment of Public Sector Bodies: The Canadian Model
by Pierre-Pascal Gendron - 1016 Bank Bailouts, International Linkages and Cooperation
by Friederike Niepmann & Tim Schmidt-Eisenlohr - 1015 Corporate taxation and capital accumulation
by Stephen Bond & Jing Xing - 1014 How Should Financial Intermediation Services be Taxed?
by Ben Lockwood - 1013 Corporate tax effects on the quality and quantity of FDI
by Johannes Becker & Clemens Fuest & Nadine Riedel - 1012 Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting
by Clemens Fuest & Nadine Riedel - 1011 State Corporation Income Taxation: An Economic Perspective on Nexus
by David E.Wildasin - 1010 Corporate tax regime and international allocation of ownership
by Johannes Becker & Marco Runkel - 1009 How do firms’ outward FDI strategies relate to their activity at home? Empirical evidence for the UK
by Helen Simpson - 1008 Headquarter Relocations and International Taxation
by Johannes Voget - 1007 Evaluating Neutrality Properties of Corporate Tax Reforms
by Michael P. Devereux & Simon Loretz - 1006 Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector
by Ronald B. Davies & Lourenço S. Paz - 1005 Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
by Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel - 1004 Do Governments Tax Agglomeration Rents?
by Hyun-Ju Koh & Nadine Riedel - 1003 The Role of Headquarters in Multinational Profit Shifting Strategies
by Matthias Dischinger & Nadine Riedel - 1002 Enhanced Coorporation in an asymmetric model of Tax Competition
by Hendrik Vrijburg & Ruud A. de Mooij - 1001 Corporate tax consolidation and enhanced coorporation in the European Union
by Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg
2009
- 0932 Corporate tax harmonization in the EU
by Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij - 0931 Corporate Taxation and the Choice of Patent Location within Multinational Firms
by Tom Karkinsky & Nadine Riedel - 0930 Transfer Pricing Policy and the Intensity of Tax Rate Competition
by Johannes Becker & Clemens Fuest - 0929 VAT and the EC Internal Market: The Shortcomings of Harmonisation
by Rita de la Feria - 0928 Tax Progressivity, Income Distribution and Tax Non-Compliance
by Tatiana Damjanovic & David Ulph - 0927 MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence
by Harry Grubert - 0926 Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad
by Harry Grubert - 0925 Tax Haven Activities and the Tax Liabilities of Multinational Groups
by Giorgia Maffini - 0924 The Power of Dynastic Commitment
by Laurent Bach & Nicolas Serrano-Velarde - 0923 There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries
by Matthias Dischinger & Nadine Riedel - 0922 Avoidance Policies – A New Conceptual Framework
by David Ulph - 0921 Optimal Climate Change Policies When Governments Cannot Commit
by Alistair Ulph & David Ulph - 0920 Profit Shifting and Measured Productivity of Multinational Firms
by Giorgia Maffini & Socrates Mokkas - 0919 Taxing Risky Investment
by Michael P. Devereux - 0918 Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data
by Thiess Buettner & Georg Wamser - 0917 The Direct Incidence of Corporate Income Tax on Wages
by Wiji Arulampalam & Michael P Devereux & Giorgia Maffini - 0916 Profit Taxation and Finance Constraints
by Christian Keuschnigg & Evelyn Ribi - 0915 Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules
by Daniel N. Shaviro - 0914 Corporate Taxation and the Choice of Patent Location within Multinational Firms
by Tom Karkinsky & Nadine Riedel - 0913 Assessing the Localization Pattern of German Manufacturing & Service Industries - A Distance Based Approach
by Hyun-Ju Koh & Nadine Riedel - 0912 Corporate Tax Competition between Firms
by Simon Loretz & Padraig J. Moore - 0911 Dividend Taxes and International Portfolio Choice
by Mihir A. Desai & Dhammika Dharmapala - 0910 The Distorting Arm’s Length Principle
by Michael P. Devereux & Christian Keuschnigg - 0909 Opting for Opting-in? An Evaluation of the Commission’s Proposals for Reforming VAT for Financial Services
by Rita de la Feria & Ben Lockwood - 0908 Incorporation and Taxation: Theory and Firm-level Evidence
by Peter Egger & Christian Keuschnigg & Hannes Winner - 0907 Optimal tax policy when firms are internationallly mobile
by Johannes Becker & Clemens Fuest - 0906 Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule: VAT vs. Direct Taxation
by Rita de la Feria - 0905 Tax Treaty Abuse: Is Canada responding effectively?
by Geoffrey T. Loomer - 0904 Corporate Taxation and Multinational Activity
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - 0903 Investment abroad and adjustment at home: evidence from UK multinational firms
by Helen Simpson - 0902 EU Regional Policy and Tax Competition
by Johannes Becker & Clemens Fuest - 0901 Formula Apportionment: Is it better than the current system and are there better alternatives?
by Rosanne Altshuler & Harry Grubert
2008
- 0830 Tax Competition in an Expanding European Union
by Ronald B. Davies & Johannes Voget - 0829 Capital Structure, Corporate Taxation and Firm Age
by Michael Pfaffermayr & Matthias Stöckl & Hannes Winner - 0828 Taxes, Institutions and Foreign Diversification Opportunities
by Mihir A. Desai & Dhammika Dharmapala - 0827 Strategic Consolidation under Formula Apportionment
by Thiess Buettner & Nadine Riedel & Marco Runkel - 0826 International Taxation and Takeover Premiums in Cross-border M&As
by Harry Huizinga & Johannes Voget & Wolf Wagner - 0825 International Taxation and Multinational Firm Location Decisions
by Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème - 0824 Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations
by Michael P Devereux - 0823 The European Commission´s Proposal for a Common Consolidated Corporate Tax Base
by Clemens Fuest - 0822 Corporate Tax Elasticities A Reader’s Guide to Empirical Findings
by Ruud A. de Mooij & Sjef Ederveen - 0821 Corporate taxation in the OECD in a wider context
by Simon Loretz - 0820 What Problems and Opportunities are Created by Tax Havens?
by Dhammika Dharmapala - 0819 Corporate Income Taxation in Canada
by George R. Zodrow - 0818 Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared
by Rita de la Feria & Michael Walpole - 0817 Transfer-pricing and Measured Productivity of Multinational Firms
by Giorgia Maffini & Socrates Mokkas - 0816 Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals
by Johannes Becker & Nadine Riedel - 0815 Firms' financial choices and thin capitalization rules under corporate tax competition
by Andreas Haufler & Marco Runkel - 0814 Alternative Approaches to Tax Risk and Tax Avoidance: analysis of a face-to-face corporate survey
by Judith Freedman & Geoffrey Loomer & John Vella - 0813 Corporate Taxation and the Welfare State
by Christian Keuschnigg - 0812 Increased efficiency through consolidation and formula apportionment in the European Union?
by Michael P Devereux & Simon Loretz - 0811 Firm-specific Forward-looking Effective Tax Rates
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - 0810 Economic integration and the relationship between profit and wage taxes
by Andreas Haufler & Alexander Klemm & Guttorm Schjelderup - 0809 International Taxation and Takeover Premiums in Cross-border M&As
by Harry Huizinga & Johannes Voget & Wolf Wagner - 0808 The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction
by Rita de la Feria - 0807 The Tax Base for CCCTB: The Role of Principles
by Judith Freedman & Graeme Macdonald - 0806 Small Business Taxation
by Judith Freedman & Claire Crawford - 0805 Viewing tax policy through party-colored glasses: What German politicians believe
by Friedrich Heinemann & Eckhard Janeba - 0804 Thin Capitalization Rules in the Context of the CCCTB
by Rita de la Feria & Ana Paula Dourado - 0803 What determines the use of holding companies and ownership chains?
by Alfons J. Weichenrieder & Jack Mintz - 0802 Bilateral Effective Tax Rates and Foreign Direct Investment
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - 0801 The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
by George R. Zodrow
2007
- 0723 Prohibition of Abuse of (Community) Law – The Creation of a New General Principle of EC Law Through Tax?
by Rita de la Feria - 0722 Finanical and Tax Accounting: Transparency and 'Truth'
by Judith Freedman - 0721 The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
by Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru - 0720 Outsourcing, Unemployment and Welfare Policy
by Christian Keuschnigg & Evelyn Ribi - 0719 Taxing Foreign Profits with International Mergers and Acquisitions
by Johannes Becker & Clemens Fuest - 0718 When do dealings in shares fall within the scope of VAT?
by Rita de la Feria - 0717 A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options
by Christoph Spengel & Carsten Wendt - 0716 Corporate Tax Policy and Incorporation in the EU
by Ruud A. de Mooij & Gaëtan Nicodème - 0715 Should Capital Income be Subject to Consumption-Based Taxation?
by George R. Zodrow - 0714 Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
by Jack M Mintz - 0713 Corporation Tax Revenue Growth in the UK: A Microsimulation Analysis
by John Creedy & Norman Gemmell - 0712 Corporation Tax Buoyancy and Revenue Elasticity in the UK
by John Creedy & Norman Gemmell - 0711 Tax Competition for International Producers and the Mode of Foreign Market Entry
by Ronald B Davies & Hartmut Egger & Peter Egger - 0710 Population Aging, Foreign Direct Investment, and Tax Competition
by Ronald B Davies & Robert R Reed III - 0709 Tax Competition, Tax Arbitrage, and the International Tax Regime
by Reuven S Avi-Yonah - 0708 Exports, Foreign Direct Investment and the Costs of Corporate Taxation
by Christian Keuschnigg - 0707 The Direct Incidence of Corporate Income Tax on Wages
by Wiji Arulampalam & Michael P Devereux & Giorgia Maffini - 0706 The Effects of EU Formula Apportionment on Corporate Tax Revenues
by Michael P Devereux & Simon Loretz - 0705 Taxing corporate income
by Alan Auerbach & Michael P Devereux & Helen Simpson - 0704 Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues
by Michael P Devereux - 0703 Taxes in the EU New Member States and the Location of Capital and Profit
by Michael P Devereux - 0702 The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence
by Michael P Devereux - 0701 The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform
by Stephen R Bond & Michael P Devereux & Alexander Klemm
Undated
- 1224 Multinational Firms Mitigate Tax Competition
by Johannes Becker & Nadine Riedel