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| Centre for Business Taxation | |
|---|---|
| Name | Centre for Business Taxation |
| Established | 1990s |
| Location | Oxford, United Kingdom |
| Affiliation | Saïd Business School, University of Oxford |
Centre for Business Taxation The Centre for Business Taxation is an academic research unit based at the Saïd Business School associated with the University of Oxford, formed to study corporate taxation, international tax policy, and public finance with emphasis on empirical analysis and policy relevance. It engages with scholars from the University of Oxford, policymakers from the Organisation for Economic Co-operation and Development, officials from HM Revenue and Customs, practitioners from Big Four firms, and international bodies such as the European Commission. The Centre hosts seminars, produces working papers, and contributes to debates alongside institutions like the International Monetary Fund, World Bank, and Centre for European Policy Studies.
The Centre was established amid debates over Taxation in the United Kingdom, European Union tax policy, and the rise of globalisation in the 1990s, interacting with figures from HM Treasury, scholars from London School of Economics, and jurists associated with the House of Lords committees. In its early years it collaborated with units at University of Cambridge, engaged with the Organisation for Economic Co-operation and Development on transfer pricing, and responded to high-profile events such as the enactment of the Finance Act series and the fallout from the LuxLeaks disclosures. Over time the Centre built links to research programmes at Harvard University, Massachusetts Institute of Technology, Yale University, and Stanford University, and contributed evidence to inquiries by the European Parliament and the United Nations bodies addressing base erosion and profit shifting.
The Centre's mission foregrounds rigorous analysis of corporate tax bases, Base erosion and profit shifting, and tax competition among jurisdictions including activities related to the OECD/G20 Inclusive Framework on BEPS, the design of Value Added Tax regimes, and the study of tax concessions for multinational enterprises such as those central to disputes involving Apple Inc., Google LLC, Amazon and Starbucks. Its research agenda spans empirical work on firm-level responses to tax incentives, theoretical models of capital allocation used in debates linked to European Commission competition policy, and evaluations of international instruments including the Multilateral Instrument and proposals for a global minimum tax championed by the G20. The Centre publishes comparative studies drawing on data from countries including United States, Germany, France, China, India, and Brazil.
Organisationally the Centre is embedded within the Saïd Business School and reports to the University of Oxford governance structures; it convenes an academic director, affiliated faculty from departments such as the Department of Economics, University of Oxford, research fellows, postdoctoral researchers, and doctoral candidates linked to programmes like the DPhil. Leadership has included eminent economists and tax scholars who have lectured at institutions like London Business School, served on advisory panels for the International Monetary Fund, or testified before committees such as those of the House of Commons and the European Parliament. Advisory boards have drawn members from the Institute for Fiscal Studies, Centre for European Reform, Tax Justice Network, and private sector partners including Deloitte, PwC, KPMG, and Ernst & Young.
The Centre produces working papers, policy briefs, and peer-reviewed articles appearing in journals associated with outlets like the National Bureau of Economic Research, American Economic Review, Journal of Public Economics, and platforms linked to the Centre for Economic Policy Research. Notable outputs have addressed issues central to the OECD BEPS project, analyses used in cases before the European Court of Justice, and empirical estimates informing disputes involving multinational firms such as Microsoft, Intel, and Facebook. Its publication series includes collaborative reports with the Institute of Chartered Accountants in England and Wales, submission packages prepared for inquiries by the Treasury Select Committee, and syntheses cited in reports by the International Monetary Fund and the World Bank.
The Centre maintains active engagement with policymakers at the Organisation for Economic Co-operation and Development, advisers to the G20, parliamentary committees in the United Kingdom, and tax authorities worldwide including HM Revenue and Customs and revenue agencies in Canada, Australia, and Japan. Its scholars have provided expert testimony in hearings convened by the House of Commons Treasury Committee, contributed to consultations by the European Commission, and participated in technical working groups for the United Nations Committee of Experts on International Cooperation in Tax Matters. The Centre's evidence has informed legislative changes such as amendments to the Corporate Tax Act-style measures and influenced international negotiations over the Two-Pillar Solution.
Funding sources have included university allocations from the University of Oxford, grants from philanthropic organisations such as the Nuffield Foundation, contracts with international institutions like the European Commission and the World Bank, and commissioned work from professional service firms including Deloitte and PwC. Partnerships span collaborations with academic centres at Columbia University, New York University, Bocconi University, and policy institutes like the Brookings Institution and Chatham House. The Centre participates in consortia related to data-sharing projects involving national statistical agencies such as the Office for National Statistics and the U.S. Internal Revenue Service research divisions.
Researchers affiliated with the Centre have received honours and awards including prizes from the Royal Economic Society, fellowships at the British Academy, grants from the Economic and Social Research Council, and invitations to deliver named lectures at venues like the Institute of Fiscal Studies and the International Tax and Public Finance Association. Work produced by the Centre has been cited in high-profile media outlets covering cases involving European Commission state aid decisions, and its scholars have been appointed to government advisory roles and international panels convened by bodies such as the Organisation for Economic Co-operation and Development and the United Nations.
Category:University of Oxford research institutes