> Publishers' series
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2022, 14:
MNE Strategic Responses to the GloBE Rules Heydon Wardell-Burrus
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 15:
Leveling the playing field constraints on multinational profit shifting and the performance of national firms Patrick Gauß, Michael Kortenhaus, Nadine Riedel and Martin Simmler
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 12:
Victoria perry, pillar 2, tax competition, and low income sub-saharan african countries Victoria Perry
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 13:
The global minimum tax raises more revenues than you think, or much less Eckhard Janeba
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 06:
Heydon wardell-burrus, a pillar one design proposal leveraging pillar two Heydon Wardell-Burrus
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 09:
A new framework for taxing cryptocurrencies Reuven Avi-Yonah and Mohanad Salaimi
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 01:
Tax policies after crises Clemens Fuesta, Klaus Gründlera, Niklas Potrafkea, and Fabian Ruthardta
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 02:
How distortive are turnover taxes? evidence from replacing turnover tax with VAT Jing Xing, Katarzyna Bilicka, and Xipei Hou
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 05:
Welfare effect of closing loopholes in the dividend-withholding tax the case of cum-cum and cum-ex transactions Elisa Casi, Evelina Gavrilova, David Murphy, and Floris Zoutman
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 03:
Is the shift to taxation at the point of destination inexorable? Matt Andrew and Richard Collier
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 04:
Pennies from haven wages and profit shifting Annette Alstadsæter, Julie Brun Bjørkheim, Ronald B. Davies, Johannes Scheuerer
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 07:
Did the tax cuts and jobs act reduce profit shifting by US multinational companies? Javier Garcia-Bernardo, Petr Janský, and Gabriel Zucman
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 08:
The three distributive questions of (a non-ideal) tax theory Ilan Benshalom
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 10:
The global minimum tax Niels Johannesen
Oxford: [Verlag nicht ermittelbar], 2007-
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2022, 11:
Pillar 2's Impact on Tax Competition Michael Devereux, John Vella and Heydon Wardell-Burrus
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 04:
The quasi-global GILTI tax Susan C. Morse
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 05:
Lost in translation: excess returns and the search for substantial activities Lilian V. Faulhaber
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 06:
Should the EU implement a minimum corporate taxation directive? Moritz Scherleitner
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 07:
A practical proposal to end corporate tax abuse METR, a minimum effective tax rate for multinationals Petr Janský, Alex Cobham, Tommaso Faccio, Javier Garcia-Bernardo, Jeffery Kadet, Sol Picciotto
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 08:
Open economy public finance David E. Wildasin
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 09:
Macroeconomic effects of a 10-year tax-financed government investment plan John W. Diamond, Ph.D., George R. Zodrow, Ph.D
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 10:
Tax and occupancy of business properties theory and evidence from UK business rates Ben Lockwood, Martin Simmler, Eddy Tam
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 12:
Comparing proposals to tax some profit in the market country Richard Collier, Michael P. Devereux and John Vella
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 11:
Who will pay amount a? Michael Devereux, Martin Simmler
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 12:
The quasi-global GILTI tax Susan Morse
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 16:
Open economy public finance David Wildasin
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 16:
Corporate tax cuts for small firms what do firms do? Wei Cui, Mengying Wei, Weisi Xie, Jing Xing
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 14:
Pareto-improving minimum corporate taxation Shafik Hebous and Michael Keen
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 17:
Foreign aid through domestic tax cuts? evidence from multinational firm presence in developing countries Jeffrey Hoopes, Marcel Olbert, Rebecca Lester, and Daniel Klein
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 18:
Revealing inequality aversion from tax policy the role of non-discrimination Kristoffer Berg
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 13:
The value creation mythology Richard Collier
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 15:
Carbon border adjustment measures a straightforward multi-purpose climate change instrument? Alice Pirlot
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 01:
Electronic payment technology and tax compliance evidence from Uruguay's financial inclusion reform Anne Brockmeyer
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 02:
Attracting profit shifting or fostering innovation? on patent boxes and R&D subsidies Andreas Haufler & Dirk Schindler
Oxford: [Verlag nicht ermittelbar], 2007-
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2021, 03:
Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials Barbara Bratta, Vera Santomartino, & Paolo Acciari
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 10:
Attracting profit shifting or fostering innovation? on patent boxes and R&D subsidies Andreas Haufler and Dirk Schindler
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 11:
Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials Barbara Bratta, Vera Santomartino and Paolo Acciari
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 18:
Tax and occupancy of business properties theory and evidence from UK business rates Ben Lockwood, Martin Simmler, and Eddy Tam
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 13:
Lost in translation excess returns and the search for substantial activities Lilian Faulhaber
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 17:
Macroeconomic effects of a 10-year tax-financed government investment plan John W. Diamond, George R. Zodrow
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 14:
Should the EU implement a minimum corporate taxation directive? Moritz Scherleitner
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 15:
A practical proposal to end corporate tax abuse METR, a minimum effective tax rate for multinationals Petr Janský, Alex Cobham, Tommaso Faccio, Javier Garcia-Bernardo, Jeffery Kadet, Sol Picciotto
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 01:
Tax policy and the COVID-19 crisis Richard Collier, Alice Pirlot and John Vella
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 02:
Patent boxes and the success rate of applications Ronald B. Davies, Dieter F. Kogler and Ryan Hynes
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 03:
Tec(h)tonic shifts taxing the "digital economy" prepared by Aqib Aslam and Alpa Shah Authorized for distribution by Ruud de Mooij
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 04:
What are minimum taxes and why might one favor or disfavor them? Daniel Shaviro
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 06:
VAT Compliance, trade, and institutions Peter Morrow, Michael Smart and Artur Swistak
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 08:
Fell by the wayside trade integration and policy choices of local governments Jing Xing and Eddy H.F.Tam
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 05:
The behavioral elasticity of tax revenue Daniel J. Hemel and David A. Weisbach
Oxford: [Verlag nicht ermittelbar], 2007-
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2020, 07:
Investment responses to tax policy under uncertainty Irem Guceri and Maciej Albinowski
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 04:
Debt reallocation in multinational firms: evidence from the UK worldwide debt cap Katarzyna Bilicka, Yaxuan Qi, Jing Xing
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 05:
Unit sales and price effects of pre-announced consumption tax reforms micro-level evidence from European VAT Thiess Buettner, Boryana Madzharova
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 08:
Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan Joel Slemrod, Obeid Ur Rehman, Mazhar Waseem
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 09:
Stabilizing "pillar one" corporate profit reallocation in an uncertain environment Itai Grinberg
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 01:
Residual profit allocation by income a paper of the Oxford International Tax Group chaired by Michael P. Devereux Michael P. Devereux, Alan J.Auerbach, Paul Oosterhuis, Wolfgang Schön and John Vella
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 03:
Bridging the red-blue divide a proposal for US Regional Tax Relief Reuven Avi-Yonah, Orli Avi-Yonah, Nir Fishbien and Haiyan Xu
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 10:
More giving or more givers? The effects of tax incentives on charitable donations in the UK Miguel Almunia, Irem Guceri, Ben Lockwood, Kimberley Scharf
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 11:
Tax enforcement using a hybrid between self- and third-party reporting Sarah Clifford, Panos Mavrokonstantis
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 13:
Exploring the impact of European Union law on energy and environmental taxation Alice Pirlot
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 16:
Don't blame it on WTO law an analysis of the alleged WTO law incompatibility of Destination-Based Taxes Alice Pirlot
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 02:
Tax competition and the efficiency of "benefit-related" business taxes Elisabeth Gugl, George R. Zodrow
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 06:
Taxation and supplier networks evidence from India Lucie Gadenne, Tushar K.Nandi, Roland Rathelot
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 12:
How should business profit be taxed? some thoughts on conceptual developments during the lifetime of the IFS Michael Devereux
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 14:
Technology and tax systems David R Agrawal, David E Wildasin
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 15:
Investment responses to tax policy under uncertainty Irem Güçeri, Maciej Albinowski
Oxford: [Verlag nicht ermittelbar], 2007-
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2019, 07:
Does statutory incidence matter? earnings responses to social security contributions Enda Hargaden, Barra Roantree
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 09 (June 2018):
Firms response to tax enforcement through audits Claudio Agostini, Juan Pablo Atal, Andrea Repetto
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 10 (June 2018):
US firms on foreign (tax) holidays Travis Chow, Jeffrey L. Hoopes, Edward L. Maydew
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 17 (July 2018):
Taxes and the location of targets Wiji Arulampalam, Michael P. Devereux, Federica Liberini
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 08 (June 2018):
Information, asymmetric incentives, or withholding? understanding the self-enforcement of value-added-tax Mazhar Waseem
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 11 (June 2018):
Decomposing the margins of transfer pricing Andrea Lassman, Benedikt Zoller-Rydzek
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 06 (May 2018):
The new non-territorial U.S international tax system Daniel Shaviro
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 05 (June 2018):
Tax treaties and developing countries Eric M. Zolt
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 07 (June 2018):
Capitalists in the twenty-first century Matthew Smith, Danny Yagan, Owen Zidar, Eric Zwick
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 14 (June 2018):
Are presumptive taxes a good option for taxing self-employed professionals in developing countries? Daisy Ogembo
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 15 (July 2018):
International corporate tax avoidance a review of the channels, magnitudes and blind spots Sebastian Beer, Ruud de Mooij, Li Liu
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 16 (June 2018):
How do entrepreneurial portfolios respond to income taxation Frank M. Fossen, Ray Rees, Davud Rostam-Afschar, Viktor Steiner
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 21 (December 2018):
Localization economies and the sensitivity of firm foundations to changes in taxation and public expenditure Christian Wittrock
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 12 (June 2018):
The missing profits of nations Thomas Torslov, Ludvig Wier, Gabriel Zucman
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 13 (June 2018):
The rise of inequality and the fall of tax equity (or the limits of ideal setting tax-philosophy and public finance) Ilan Benshalom
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 18 (July 2018):
Tax progressivity and self-employment dynamics Wiji Arulampalam, Andrea Papini
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 19 (September 2018):
How cost-effective is public R&D in stimulating firm innovation? Leonie Hug, Martin Simmler
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 20 (October 2018):
Local fiscal policies and their impact on the number and spatial distribution of new firms Nadine Riedel, Martin Simmler, Christian Wittrock
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 22 (December 2018):
Public good provision, commuting and local employment Ronny Freier, Martin Simmler, Christian Wittrock
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 01 (January 2018):
Behavioural response to time notches in transaction tax evidence from stamp duty in Hong Kong and Singapore Hiu Fung Tam
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 02 (January 2018):
Tax fraud and the rule of law Rita de la Feria
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 03 (January 2018):
At a cost the real effects of transfer pricing regulations Ruud de Mooij, Li Liu
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 18, 04 (February 2018):
Casting a wider tax net experimental evidence from Costa Rica Anne Brockmeyer, Marco Hernandez, Stewart Kettle, Spencer Smith
Oxford: [Verlag nicht ermittelbar], 2007-
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WP 17, 19 (December 2017):
Corporate tax incentives & capital structure new evidence from UK firm-level tax returns Michael Devereux, Giorgia Maffini, Jing Xing
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 06 (July 2017):
The destination-based cash flow tax and double tax treaties Richard Collier (Oxford University Centre for Business Taxation), Michael P. Devereux (Oxford University Centre for Business Taxation)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 15 (July 2017):
International transfer pricing and tax avoidance evidence from linked trade-tax statistics in the UK Li Liu (International Monetary Fund and Oxford, University Centre for Business Taxation), Tim Schmidt-Eisenlohr (Federal Reserve Board of Governors), Dongxian Guo (London School of Economics)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 07 (July 2017):
Implications of digitalization for international corporate tax reform Michael P. Devereux (Oxford University Centre for Business Taxation), John Vella (Oxford University Centre for Business Taxation)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 08 (July 2017):
The definitions of income John Brooks (Georgetown University Law Center)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 09 (July 2017):
Taxation without information the institutional foundations of modern tax collection Wei Cui (Peter A. Allard School of Law, University of British Columbia)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 11 (July 2017):
The role of transfer prices in profitshifting by U.S. multinational firms evidence from the 2004 homeland investment act Aaron Flaan (Federal Reserve Board of Governors)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 12 (July 2017):
The right tax at the right time Edward D. Kleinbard (University of Southern California Gould School of Law)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 05 (May 2017):
Where does multinational investment go with territorial taxation? evidence from the UK Li Liu (International Monetary Fund and Oxford University Centre for Business Taxation)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 13 (July 2017):
How aggressive are foreign multinational companies in reducing their corporation tax liability? Katarzyna Habu (Oxford University Centre for Business Taxation)
Oxford: [Verlag nicht ermittelbar], 2007-
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wp 17, 14 (July 2017):
How much tax do companies pay in the UK Katarzyna Habu (Oxford University Centre for Business Taxation)
Oxford: [Verlag nicht ermittelbar], 2007-