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
    Senior Consultant, Welfare
    Nuffield Foundation
  • Mark-Franks-Nuffield-Foundation-Together-alone-connecting-individual-and-collective-well-being-through-our-work-in-welfare
    Director, Welfare
    Nuffield Foundation

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We aim to improve people’s lives by funding research that informs social policy, primarily in Education, Welfare and Justice. We also fund student programmes that give young people skills and confidence in science and research.

We are an open, collaborative and engaged funder that offers more than money. Through connecting the individual projects we fund, we strengthen their collective impact and give voice to an overarching narrative.

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Nuffield-funded social scientists are conducting COVID-19 research in real-time, to capture people’s experiences of the social, cultural and economic impacts of the pandemic.