Corporate tax incentives and capital structure: empirical evidence from UK tax returns WP 15/07 The paper is circulated for discussion purposes only, contents should be considered preliminary and are not to be quoted or reproduced without the author’s permission. May 2015 Michael P Devereux University of Oxford Centre for Business Taxation Giorgia Maffini University of Oxford Centre for Business Taxation Jing Xing Shanghai Jiao Tong University Working paper series | 2015