Designing a 21st century business profit tax

Researchers: Professor Michael Devereux

Project overview


The Oxford University Centre for Business Taxation has brought together a group of the world’s best economic and legal academics to produce a substantial report, focused on business profit taxation, particularly the issue of companies shifting profit to low-tax jurisdictions.

Recent public disquiet about the (lack of) taxation of profits of multinational companies has prompted the G8, G20 and the OECD to address problems in the international tax system. However, this process has lacked any serious analysis of the fundamental aims and objectives of the taxation of multinational company profit, and in particular where profit should be taxed.

The report will address this omission by developing short- and long-term proposals for reform that will aid and inform governments around the world. The proposals will be based on the group’s extensive research, and detailed consideration of both principle and practice. 

Team


  • Professor Michael Devereux
    University of Oxford

  • Alex Beer headshot
    Head of Grants Operations and Portfolio Development
    Nuffield Foundation
  • Director, Welfare
    Nuffield Foundation

Explore our projects

A shot of a grandfather sitting in a tractor with his young granddaughter, he is at his farm in North East, England. The grandfather and the girl's mother are teaching her about the farm.
New

Welfare | 2025 - 2028

Arthritis and farmers in England: Impacts, adaptations and prevention

View project
row of houses
New

Welfare | 2025 - 2028

Musculoskeletal conditions in underserved communities

View project
New

Welfare | 2025 - 2027

Musculoskeletal conditions, employment retention and job quality

View project
lady looking out of the bus window
New

Welfare | 2025 - 2028

Economic inactivity, arthritis & depression: who, why & how to respond

View project
Mixed race teenage girl commuting to school holding her smartphone and looking out of the window.
New

Welfare | 2025 - 2029

Challenges young people face in managing musculoskeletal chronic pain

View project
A front view of a two teenage girls on the minibus on the way to go on a hiking field trip. They are looking at one of the girls mobile phones and smiling.

Welfare | 2025 - 2027

A Digital Lives’ Framework for Counsellors and Psychotherapists

View project

Welfare | 2025 - 2028

Full Fact: Evidence-based responses to harmful misinformation

View project
New

Welfare | 2025 - 2027

All women are born (un)equal: menopause, HRT and women’s well-being

View project
Female electrician arrives at job. She is wearing an orange hi-vis jacket and behind her is a van.
New

Welfare | 2025 - 2026

Characterising the job ladder in England

View project
traditional detached house within residential estate in England UK, several houses in view have solar panels on the roof.
New

Welfare | 2025 - 2026

Distributional impacts of net zero on electricity consumers

View project
Portrait of a senior woman at home checking a letter in the mail
New

Welfare | 2025 - 2026

How can low earners afford a commensurate retirement income?

View project
In progress

Education | Welfare | 2025 - 2028

Clear Skies, Clear Minds: Air quality and children’s welfare

View project
New

Welfare | 2025 - 2027

Musculoskeletal conditions, employment retention and job quality

View project
lady looking out of the bus window
New

Welfare | 2025 - 2028

Economic inactivity, arthritis & depression: who, why & how to respond

View project
row of houses
New

Welfare | 2025 - 2028

Musculoskeletal conditions in underserved communities

View project
Mixed race teenage girl commuting to school holding her smartphone and looking out of the window.
New

Welfare | 2025 - 2029

Challenges young people face in managing musculoskeletal chronic pain

View project
A shot of a grandfather sitting in a tractor with his young granddaughter, he is at his farm in North East, England. The grandfather and the girl's mother are teaching her about the farm.
New

Welfare | 2025 - 2028

Arthritis and farmers in England: Impacts, adaptations and prevention

View project
traditional detached house within residential estate in England UK, several houses in view have solar panels on the roof.
New

Welfare | 2025 - 2026

Distributional impacts of net zero on electricity consumers

View project
Portrait of a senior woman at home checking a letter in the mail
New

Welfare | 2025 - 2026

How can low earners afford a commensurate retirement income?

View project
Female electrician arrives at job. She is wearing an orange hi-vis jacket and behind her is a van.
New

Welfare | 2025 - 2026

Characterising the job ladder in England

View project
A front view of a two teenage girls on the minibus on the way to go on a hiking field trip. They are looking at one of the girls mobile phones and smiling.

Welfare | 2025 - 2027

A Digital Lives’ Framework for Counsellors and Psychotherapists

View project
Close up of a Young woman going over her retirement savings at home while using her laptop
New

Welfare | 2025 - 2026

Tackling the information gap in retirement saving decisions

View project
New

Welfare | 2025 - 2027

All women are born (un)equal: menopause, HRT and women’s well-being

View project
baby eating fruit on highchair
New

Welfare | 2025 - 2026

Impact of the cost of childcare on parental mobility

View project
lady looking out of the bus window
New

Welfare | 2025 - 2028

Economic inactivity, arthritis & depression: who, why & how to respond

View project
In progress

Education | Welfare | 2025 - 2028

Clear Skies, Clear Minds: Air quality and children’s welfare

View project
In progress

Welfare | 2024 - 2028

Well-being in later life in Bradford 

View project
Happy woman talking to a colleague at work
In progress

Education | Welfare | 2024 - 2026

Employer investment in upskilling and reskilling in a changing economy

View project
Commuters waiting to get on the tube. There are two men and two women. One woman is looking at her phone, looking concerned.
In progress

Welfare | 2024 - 2025

Routes to safety: Enhancing referrals to make victims of domestic abuse safer, sooner 

View project
A front view of a father and his two children. He is carrying his young son in his arms and his daughter is riding her scooter along the footpath as he pushes his son's scooter along the way.
In progress

Justice | Welfare | 2024 - 2026

Challenging justice inequalities with children in conflict with the law 

View project
three women walking along street laughing and smiling
In progress

Welfare | 2023 - 2025

Revealing social capital

View project
A woman is sat on the edge of a bed staring at her phone while her daughter is in the background.
In progress

Welfare | 2023 - 2025

Virtual parent support portals: a new research and practice agenda

View project
Teenager hugging their mother
In progress

Welfare | 2023 - 2026

The long-term effects of being a young carer

View project
Elderly woman and adult daughter out shopping
In progress

Welfare | 2023 - 2026

Connecting pensions, health and care

View project
Mother, father, son and daughter standing in front of their house
In progress

Welfare | 2023 - 2025

A regional regeneration index to track socioeconomic ‘Levelling Up’

View project
Man working on a laptop using sign language on a video call
In progress

Welfare | 2023 - 2025

Designing inclusive remote and hybrid working to support disabled workers

View project
New

Welfare | 2025 - 2027

Musculoskeletal conditions, employment retention and job quality

View project
row of houses
New

Welfare | 2025 - 2028

Musculoskeletal conditions in underserved communities

View project
A shot of a grandfather sitting in a tractor with his young granddaughter, he is at his farm in North East, England. The grandfather and the girl's mother are teaching her about the farm.
New

Welfare | 2025 - 2028

Arthritis and farmers in England: Impacts, adaptations and prevention

View project
traditional detached house within residential estate in England UK, several houses in view have solar panels on the roof.
New

Welfare | 2025 - 2026

Distributional impacts of net zero on electricity consumers

View project
Portrait of a senior woman at home checking a letter in the mail
New

Welfare | 2025 - 2026

How can low earners afford a commensurate retirement income?

View project
Female electrician arrives at job. She is wearing an orange hi-vis jacket and behind her is a van.
New

Welfare | 2025 - 2026

Characterising the job ladder in England

View project
Close up of a Young woman going over her retirement savings at home while using her laptop
New

Welfare | 2025 - 2026

Tackling the information gap in retirement saving decisions

View project
New

Welfare | 2025 - 2027

All women are born (un)equal: menopause, HRT and women’s well-being

View project
baby eating fruit on highchair
New

Welfare | 2025 - 2026

Impact of the cost of childcare on parental mobility

View project
New

Education | Welfare | 2025 - 2028

The evaluation of Thrive at Five’s sites in Stoke and Redcar

View project
Dad and children are walking up to the front door of a house.
New

Welfare | 2024 - 2027

Family change, wellbeing and social policy

View project
Black woman typing on laptop in living room
New

Welfare | 2024 - 2025

Enhancing, localising and democratising tax-benefit policy analysis

View project
Reported

Education | Welfare | 2022 - 2024

Understanding school attendance, education and labour market outcomes

View project
Grandparents having fun outdoors with their granddaughter, who is eating an apple and laughing: Understanding family and community vulnerabilities in transition to net zero
Reported

Welfare | 2021 - 2023

Understanding family and community vulnerabilities in transition to net zero

View project
Father and son using laptop at home
Reported

Welfare | 2021 - 2025

Developing a minimum digital living standard for households with children

View project
Code encounters algorithmic risk-profiling in housing: a family in their kitchen at home
Reported

Welfare | 2022 - 2024

Code encounters: algorithmic risk-profiling in housing

View project
The future of work and wellbeing. A man working from home during the COVID-19 crisis, having a video meeting with colleagues
Reported

Welfare | 2021 - 2024

The Future of Work and Well-being: The Pissarides Review

View project
Close up of a young girl and her father wearing protective face masks during the COVID-19 pandemic outside.
Reported

Welfare | 2021 - 2023

The Economy 2030 Inquiry: navigating a decade of change

View project
Toddler-gleefully-eats-baked-beans-How-COVID-19-is-affecting-food-security-proj
Reported

Welfare | 2020 - 2021

How the COVID-19 crisis is affecting food security

View project
Senior-woman-enjoys-video-call-on-smartphone-Social-cohesion-in-context-of-COVID-19-PROJ
Reported

Welfare | 2020 - 2022

Social cohesion in the context of COVID-19

View project
Teenage-girl-looks-at-smartphone-next-to-laptop-Growing-up-under-COVID-19-PROJ
Reported

Education | Welfare | 2020 - 2022

Growing up under COVID-19

View project
Mother carrying daughter outside their home
Reported

Welfare | 2020 - 2022

COVID realities: families on low incomes during the pandemic

View project
Woman-looks-at-smartphone-screen-How-the-UK-public-gets-information-about-COVID-19-PROJ
Reported

Welfare | 2020 - 2020

How the UK public gets information about COVID-19

View project
Woman-medical-professional-treats-patient-impact-MSK-conditions-outcomes-other-illnesses-PROJ
Reported

Welfare | 2020 - 2022

The impact of musculoskeletal conditions on outcomes of other illnesses

View project
Search projects

Profile