About us

We are an independent research centre which aims to promote effective policies for the taxation of business.

The Centre undertakes and publishes multidisciplinary research into the aims, practice and consequences of taxes which affect business. Our analysis is independent of government, political party or any other vested interest.

We receive funding from various sources, including UK Research and Innovation, the British Academy and the European Research Network. In addition, we also receive funding from various donors.

The Centre has become the leading worldwide centre for impactful, state-of-the-art academic research in business taxation.

Joel Slemrod

Professor of Economics, University of Michigan

Said ziggurat and courtyard

Save the Date

Academic Symposium 29 June - 1 July and Summer Conference 3 July 2020
Entrance to West Wing

Save the Date

Doctoral Conference 7-8 September 2020

Events

Conference delegates chatting

The Centre runs many events during the year, including academic symposia and policy conferences.

We also host many smaller events, covering topical themes such as the OECD BEPS (base erosion and profit shifting) project, transfer pricing and the gig economy.

Read about our regular events.

For papers, presentations and details about past events, please email: cbt@sbs.ox.ac.uk 

Research

Class

The Centre conducts cutting-edge research in economics and law and it is heavily engaged in tax policy debates and tax policy-making across the globe.

Research findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

Oxford International Tax Group

Formed in 2013 by Professor Michael Devereux, this group brings together economists and lawyers from across the world to reconsider the fundamentals of the international tax system and propose more considered reforms. 

The group aims to:

  • Set out and examine fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries
  • Evaluate the existing system and potential reform options

In its forthcoming book, due to be published in early 2020, the group will set out in detail two reform options. One is the destination-based cash flow tax. The second is a Residual Profit Allocation by Income. In March 2019, the group posted a draft chapter setting out this option. 

Find out more about the group and read the chapters.

 

Blogs

Laptop and paper

Written by our academics, researchers and others associated with the Centre, our blog covers a variety of current topical issues on business taxation.

Publications

See below for more details and links to all the Centre's publications.

The Centre publishes academic research on a regular basis the most prolific of which is our Working Paper series established in 2006. Below is a list of the types of publications that we produce and links through to them.

 

 

Working paper series 
These are produced by researchers working within the Centre or collaborations with researchers or papers that are presented at our annual academic symposium. 
The two most recently published working papers are:

 

CBT Tax Dataset

 

Journal Articles 
The Centre's researchers regularly contribute articles to leading journals.

 

Book sections
The Centre's researchers have been contributors to a number of edited book collections. 

 

Books

 

Monographs
The Centre's researchers and others associated with the Centre have created reports and provided comments on  papers produced by governments and international organisations.

Other
The Centre's researchers have responded to consultation papers directly.

 

Annual Report

Annual report cover showing an Oxford Saïd Building

The Centre for Business Taxation publishes its Annual Report in the Michaelmas Term and covers the period August to July.

Read the 2019 Report.

People

Our team includes internationally renowned academics and researchers who have contributed to the tax policy-making debate in the UK and globally. Alongside our staff, we also have many International Research Fellows who come from various universities and organisations across the world. All engage actively in the life and work of the Centre.

Academic visitors

We welcome academic visitors to the Centre, including occasional PhD students (normally in their final year). However, we are unable to provide supervision for doctoral candidates.

If you would like to apply to visit the Centre, please complete the academic visitors form and return it with your CV and details of your planned research to: cbt@sbs.ox.ac.uk

If you wish to spend more than a month at the Centre, you must give at least one term's notice of your visit. The School levies a variable fee for visitors – contact us for more details.

 

MSc in Taxation

The MSc in Taxation is a two-year, part-time postgraduate degree. It is taught jointly by the Law Faculty and the Centre for Business Taxation, based at Saïd Business School.

This unique combination ensures that students not only acquire a deep understanding of technical law, but also the ability to think deeply about the underlying policy considerations. 

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