Items where Subject is "Taxation"

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Number of items at this level: 703.

A

Aaronson QC, Graham, Bartlett, John, Freedman, Judith, Henderson, Sir Launcelot, Hoffman, The Rt. Hon. Lord, Nowlan, Howard and Tiley, John (2011) GAAR Study: A Study to Consider Whether a General Anti-avoidance Rule Should be Introduced into the UK Tax System. Project Report. The General Anti Avoidance Rule Study Group. Link to full text available through this repository.
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Abramovsky, Laura and Simpson, Helen (2011) Geographic proximity and firm-university innovation linkages: evidence from Great Britain. Journal of Economic Geography, 11 (6). pp. 949-977. Link to full text available through this repository.
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Alessie, Rob, Devereux, Michael and Weber, Guglielmo (1997) Intertemporal consumption, durables and liquidity constraints: a cohort analysis. European Economic Review, 41 (1). pp. 37-59. Link to full text available through this repository.
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Arulampalam, Wiji, Devereux, Michael and Liberini, Federica (2011) How do Taxes Affect Cross-Border Acquisitions? In: Public Economics UK Conference 2011, 26/05/11 - 27/05/11, Oxford. (Unpublished) Full text not available from this repository.
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Arulampalam, Wiji, Devereux, Michael and Liberini, Federica (2011) How do Taxes Affect Cross-Border Acquisitions? In: Oxford University Centre for Business Taxation Annual Symposium 2011, 07/07/11 - 09/07/11, Centre for Business Taxation, University of Oxford. (Unpublished) Link to full text available through this repository.
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Arulampalam, Wiji, Devereux, Michael and Maffini, Giorgia (2012) The Direct Incidence of Corporate Income Tax on Wages. European Economic Review, 56 (6). pp. 1038-1054. Link to full text available through this repository.
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Auerbach, Alan J. and Devereux, Michael (2009) Destination-based corporation taxes. In: Annual Symposium 2009, 09/07/09, Centre for Business Taxation, University of Oxford. Full text not available from this repository.
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Auerbach, Alan J., Devereux, Michael, Keen, Michael and Vella, John (2017) Destination-Based Cash Flow Taxation. Saïd Business School Working Paper 2017-09.
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Auerbach, Alan J., Simpson, Helen and Devereux, Michael (2010) Taxing Corporate Income. In: Mirrlees, J, Adam, Stuart, Besley, Timothy, Blundell, Richard, Bond, Stephen, Chote, Robert, Gammie, Malcolm, Johnson, Paul, Myles, Gareth and Poterba, James, (eds.) Dimensions of Tax Design: the Mirrlees Review. Oxford University Press, pp. 837-913. ISBN 978-0-19-955375-4 Link to full text available through this repository.
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Bargain, Olivier, Dolls, Mathias, Fuest, Clemens, Neumann, Dirk, Peichl, Andreas, Pestel, Nico and Siegloch, Sebastian (2013) Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism. Economic Policy, 28 (75). pp. 375-422. Link to full text available through this repository.
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Bargain, Olivier, Dolls, Mathias, Fuest, Clemens, Neumann, Dirk, Peichl, Andreas, Pestel, Nico and Siegloch, Sebastian (2012) Fiscal union in Europe? Redistributive and stabilising effects of an EU tax-benefit system. In: 68th Annual Congress of the International Institute of Public Finance, 16/08/2012-19/08/2012, Dresden. Full text not available from this repository.
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Becker, Johannes and Fuest, Clemens (2010) EU regional policy and tax competition. European Economic Review, 54 (1). pp. 150-161. (Cited 0 times in Web of Science.) Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2010) Foreign Income and Domestic Deductions – A Comment. National Tax Journal, 63. pp. 269-277. Full text not available from this repository.
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Becker, Johannes and Fuest, Clemens (2010) Internationalization and business tax revenue - evidence from Germany. International Tax and Public Finance, 17 (2). pp. 174-192. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2012) The Nexus of Corporate Income Taxation and Multinational Activity. Finanzarchiv, 68 (3). pp. 231-251. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2011) Steuerliche Freistellung oder Anrechnungsverfahren für Ausländische Einkommen? Wirtschaftsdienst 91(6):, 91 (6). pp. 401-05. Full text not available from this repository.
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Becker, Johannes and Fuest, Clemens (2011) Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? Wirtschaftsdienst, 91 (6). pp. 401-405. Full text not available from this repository.
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Becker, Johannes and Fuest, Clemens (2011) Tax Competition – Greenfield Investment versus Mergers and Acquisitions. Regional Science and Urban Economics, 41 (5). pp. 476-486. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2010) Tax enforcement and tax havens under formula apportionment. International Tax and Public Finance, 17. pp. 217-235. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2011) The Taxation of foreign profits: the old view, the new view and a pragmatic view. Intereconomics, 46 (2). pp. 92-97. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2010) Taxing foreign profits with international mergers and acquisitions. International Economic Review, 51 (1). pp. 171-186. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2012) Transfer Pricing Policy and the Intensity of Tax Rate Competition. Economics Letters, 117 (1). pp. 146-148. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2012) Transfer Pricing and the Intensity of Tax Rate Competition. Economics Letters, 117 (1). pp. 146-148. Link to full text available through this repository.
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Becker, Johannes and Fuest, Clemens (2007) Why is there corporate taxation? The role of limited liability revisited. Journal of Economics, 92 (1). pp. 1-10. Link to full text available through this repository.
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Becker, Johannes, Fuest, Clemens and Elsayyad, May (2012) Auswirkungen der Globalisierung auf die Struktur der Besteuerung. Perspektiven der Wirtschaftspolitik, 13 (1-2). pp. 4-18. Link to full text available through this repository.
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Becker, Johannes, Fuest, Clemens and Riedel, Nadine (2012) Corporate Tax Effects on the Quantity and Quality of FDI. European Economic Review, 56 (8). pp. 1495-1511. Link to full text available through this repository.
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Becker, Johannes and Riedel, Nadine (2012) Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals. European Economic Review, 56 (3). pp. 436-450. Link to full text available through this repository.
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Becker, Johannes and Riedel, Nadine (2013) Multinational firms mitigate tax competition. Economics Letters, 118 (2). pp. 404-406. Link to full text available through this repository.
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Beddington, Sir John, Furse, Dame Clara and Clark MP, Greg (2012) Foresight: the future of computer trading in financial markets (2012). Final project report. Project Report. The Government Office for Science, London. Link to full text available through this repository.
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Bettendorf, Leon, Devereux, Michael, van der Horst, Albert and Loretz, Simon (2011) Corporate Tax Reform in the EU: Weighing Pros and Cons. Technical Report. Centre for Business Taxation.
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Bettendorf, Leon, Devereux, Michael, van der Horst, Albert, Loretz, Simon and de Mooij, Ruud (2010) Corporate tax harmonization in the EU. Economic Policy, 25 (63). pp. 537-590. Link to full text available through this repository.
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Bilicka, Katarzyna (2013) Asymmetric behaviour of corporate tax revenues in the business cycle. In: 69th Annual Conference of the International Institute of Public Finance (IIPF): 'The Role of the State in Growth and Development', 22/08/2013-25/08/2013, Taormina, Sicily. (Unpublished) Full text not available from this repository.
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Bilicka, Katarzyna (2012) With which countries do tax havens share information? In: EEA‐ESEM Conference (the 27th Annual Congress of the European Economic Association and the 66th European Meeting of the Econometrics Society),, 27/08/2012-31/08/2012, Málaga. Full text not available from this repository.
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Bilicka, Katarzyna (2014) The effects of financing constraints and cost of capital on investment: evidence from the Canadian income trust sector. In: 15th Annual Conference of The Association for Public Economic Theory (APET), 11/07/2014 - 13/07/2014, University of Washington, Seattle, USA. (Unpublished) Link to full text available through this repository.
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Bilicka, Katarzyna and Devereux, Michael (2012) CBT Corporate Tax Ranking 2012. Project Report. Oxford University Centre for Business Taxation. Full text not available from this repository.
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Bilicka, Katarzyna and Devereux, Michael (2012) The Competitiveness of the UK Corporation Tax Rate. British Tax Review, 4. pp. 365-370. Full text not available from this repository.
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Bilicka, Katarzyna and Devereux, Michael (2012) Corporation Tax rate reduction significantly improves UK ranking in G20. Project Report. Centre for Business Taxation.
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Bilicka, Katarzyna, Devereux, Michael and Fuest, Clemens (2011) G20 Corporate tax ranking 2011. Project Report. Centre for Business Taxation.
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Bilicka, Katarzyna, Devereux, Michael and Fuest, Clemens (2012) What Do We Know About the Effects of Fiscal Consolidation on Short Term Growth? Implications for the UK. In: Alworth, Julian S. and Arachi, Giampaolo, (eds.) Taxation and the Financial Crisis. Oxford University Press. ISBN 9780199698165 Full text not available from this repository.
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Bilicka, Katarzyna, Devereux, Michael and Fuest, Clemens (2011) Will fiscal consolidation drive the UK economy back into recession? Project Report. Centre for Business Taxation.
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Bilicka, Katarzyna, Devereux, Michael and Maffini, Giorgia (2012) Corporate income tax in times of crisis: UK v Italy. Project Report. Centre for Business Taxation.
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Bilicka, Katarzyna and Fuest, Clemens (2012) With which countries do tax havens share information? In: 68th Annual Congress of the International Institute of Public Finance, 16/08/2012-19/08/2012, Dresden. Full text not available from this repository.
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Bilicka, Katarzyna and Fuest, Clemens (2014) With which countries do tax havens share information? International Tax and Public Finance, 21 (2). pp. 175-197. Link to full text available through this repository.
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Bloom, Nick, Bond, Stephen and Van Reenen, John (2006) Uncertainty and investment dynamics. The Review of Economic Studies, 74 (2). pp. 394-415. Link to full text available through this repository.
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Blundell, Richard, Bond, Stephen, Devereux, Michael and Schiantarelli, Fabio (1992) Investment and Tobin's Q: Some evidence from panel data. Journal of Econometrics, 51 (1-2). pp. 233-257. Link to full text available through this repository.
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Bohm, Tobias and Riedel, Nadine (2013) On selection into public civil service. CES - IFO Economic Studies, 59 (1). pp. 34-71. Link to full text available through this repository.
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Bohm, Tobias, Riedel, Nadine and Simmler, Martin (2016) Large and influential: firm size and governments' corporate tax rate choice? Centre for Business Taxation, Oxford.
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Bond, Stephen (2013) Business tax incentives. In: ECFIN Taxation Workshop:'The use of tax expenditures in times of fiscal consolidation', 23/10/2013, European Commission, DG ECFIN, Brussels, Belgium. (Unpublished) Link to full text available through this repository.
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Bond, Stephen (2014) Business tax incentives. In: Bauger, Lovise, (ed.) The use of tax expenditures in times of fiscal consolidation. European Economy. Economic Papers. (523). European Commission: Directorate-General for Economic and Financial Affairs, pp. 35-40. Link to full text available through this repository.
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Bond, Stephen (2009) The Effects of Dividend Taxes on Equity Prices: a Re-examination of the 1997 UK Tax Reform. In: Annual Symposium 2009. Full text not available from this repository.
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Bond, Stephen and UNSPECIFIED (2013) Identification and estimation of Cobb-Douglas production parameters from micro data. In: Department Seminar, 12/04/2013, University College Dublin, Dublin. Full text not available from this repository.
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Bond, Stephen, Chennells, Lucy and Devereux, Michael (1995) Company dividends and taxes in the UK. Fiscal Studies, 16 (3). pp. 1-18. Link to full text available through this repository.
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Bond, Stephen, Chennells, Lucy and Devereux, Michael (1996) Taxes and company dividends: a microeconometric investigation exploiting cross-section variation in taxes. The Economic Journal, 106 (435). pp. 320-333. Link to full text available through this repository.
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Bond, Stephen, Denny, Kevin and Devereux, Michael (1993) Capital allowances and the impact of corporation tax on investment in the UK. Fiscal Studies, 14 (2). pp. 1-14. Link to full text available through this repository.
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Bond, Stephen and Devereux, Michael (1988) Financial volatility, the stock market crash and corporate investment. Fiscal Studies, 9 (2). pp. 72-80. Link to full text available through this repository.
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Bond, Stephen and Devereux, Michael (2003) Generalised R-based and S-based taxes under uncertainty. Journal of Public Economics, 87 (5-6). pp. 1291-1311. Link to full text available through this repository.
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Bond, Stephen and Devereux, Michael (1995) On the design of a neutral business tax under uncertainty. Journal of Public Economics, 58 (1). pp. 57-71. Link to full text available through this repository.
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Bond, Stephen and Devereux, Michael (1988) Testing the sensitivity of Q investment equations to measurement of the capital stock. In: Funke, M, (ed.) Factors in Business Investment. Springer-Verlag. ISBN 978-0387505275 Full text not available from this repository.
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Bond, Stephen, Devereux, Michael and Freeman, Harold (1990) Inflation non-neutralities in the UK corporation tax. Fiscal Studies, 11 (4). pp. 21-28. Link to full text available through this repository.
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Bond, Stephen, Devereux, Michael and Gammie, Malcolm (1996) Tax reform to promote investment. Oxford Review of Economic Policy, 12 (2). pp. 109-117. Link to full text available through this repository.
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Bond, Stephen, Devereux, Michael and Klemm, Alexander (2006) Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms. In: Auerbach, Alan J., Hines, J and Slemrod, J, (eds.) Taxing Corporate Income in the 21st Century. Cambridge University Press. ISBN 978-0521870221 Full text not available from this repository.
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Bond, Stephen, Leblebicioglu, Asli and Schiantarelli, Fabio (2010) Capital accumulation and growth: a new look at the empirical evidence. Journal of Applied Econometrics, 25 (7). pp. 1073-1099. Link to full text available through this repository.
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Bond, Stephen and Malik, Adeel (2009) Natural resources, export structure and investment. Oxford Economic Papers, 61 (4). pp. 675-702. Link to full text available through this repository.
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Bond, Stephen and Soderbom, Mans (2013) Conditional investment cash flow sensitivities and financing constraints. European Economic Association. Journal, 11 (1). pp. 112-136. Link to full text available through this repository.
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Bond, Stephen and Soderbom, Mans (2013) Conditional investment-cash flow sensitivities and financing constraints. European Economic Association. Journal, 11 (1). pp. 112-136. Link to full text available through this repository.
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Bond, Stephen, Soderbom, Mans and Wu, Guiying (2011) Pursuing the wrong options? Adjustment costs and the relationship between uncertainty and capital accumulation. Economics Letters, 111 (3). pp. 249-251. Link to full text available through this repository.
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Boutin, Xavier, Cestone, Giacinta, Fumagalli, Chiara, Pica, Giovanni and Serrano-Velarde, Nicolas (2013) The deep-pocket effect of internal capital markets. Journal of Financial Economics, 109 (1). pp. 122-145. Link to full text available through this repository.
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Buettner, Thiess, Riedel, Nadine and Runkel, Marco (2011) Strategic Consolidation under Formula Apportionment. National Tax Journal, 64 (2). pp. 225-254. Full text not available from this repository.
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Collier, Richard, Devereux, Michael and Maffini, Giorgia Response to the Consultation on the Tax Deductibility of Corporate Interest Expense. Technical Report. Centre for Business Taxation, Oxford UK.
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Collier, Richard and Maffini, Giorgia (2015) The UK international tax agenda for business and the impact of the OECD BEPS project. CBT, Oxford.
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Cédelle, Anzhela (2016) The EU Anti-Tax Avoidance Directive: A UK Perspective. Centre for Business Taxation, Oxford. Full text not available from this repository.
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Cédelle, Anzhela (2015) Enhanced co-operation: a way forward for tax harmonisation in the EU? Centre for Business Taxation, Oxford. Full text not available from this repository.
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Demetriades, Panicos, Devereux, Michael and Luintel, Kul (1998) Productivity and Financial Sector Policies: Evidence from South East Asia. Journal of Economic Behavior & Organization, 35 (1). pp. 61-82. Link to full text available through this repository.
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Devereux, Michael (2013) Are we heading towards a corporate tax system fit for the 21st century? In: ESRC Centre for the Microeconomic Analysis of Public Policy at IFS and CIOT Lecture, 30/10/2013, The Royal Society of Arts, London. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2014) Are we heading towards a corporation tax system fit for the 21st century? In: HM Treasury Tax Seminar, 02/06/2014, HM Treasury, London. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2013) Arm’s length transfer pricing: challenges and responses. Evaluation of proposals. In: International Network for Tax Research Interdisciplinary Conference: ‘Base Erosion and Profit Shifting: A Roadmap for Reform’, 24/01/2014-25/01/2014, Max Planck Institute for Tax Law and Public Finance, Munich, Germany. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2009) A Budget for Business. Accountancy Age, 25th March 2010. Link to full text available through this repository.
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Devereux, Michael (2008) Business taxation in a globalized world. Oxford Review of Economic Policy, 24 (4). pp. 625-638. Link to full text available through this repository.
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Devereux, Michael (2012) The CBT Group Report on Transparency in Reporting Financial Data: Country-by-Country Reporting. In: Law Faculty Seminar, 21/03/2012, University of Melbourne, Australia. Full text not available from this repository.
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Devereux, Michael (2007) Can a revenue-neutral corporation tax reform enhance international competitiveness? Project Report. Centre for Business Taxation.
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Devereux, Michael (2013) Can taxes tame the banks? Capital structure responses to the post-crisis bank levies. In: 69th Annual Conference of the International Institute of Public Finance (IIPF): 'The Role of the State in Growth and Development', 22/08/2013-25/08/2013, Taormina, Sicily. Full text not available from this repository.
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Devereux, Michael (2014) Can taxes tame the banks? Evidence from European bank levies. In: Applied Economics, Public Policy and Econometrics Seminar, 27/02/2014, University of Warwick. Full text not available from this repository.
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Devereux, Michael (1983) Changes to the North Sea oil tax system in the 1983 Budget. Fiscal Studies, 4 (2). pp. 75-79. Link to full text available through this repository.
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Devereux, Michael (2012) Consumption and Cash-Flow Taxes in an International Setting. In: Tax Competition, Common Consolidated Corporate Tax Base and Fiscal Autonomy Conference, 10/07/2012, Glasgow. Full text not available from this repository.
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Devereux, Michael (2013) Corporation Tax. In: The Addington Society Meeting, 27/02/2013, London School of Economics. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2013) Corporation Tax and BEPS. In: CBT and IFA Summer Conference 2013: Taxing Business: Competitiveness, Compliance and Protecting the Tax Base, 27/06/2013, Saïd Business School, Oxford. (Unpublished) Full text not available from this repository.
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Devereux, Michael (1988) Corporation tax: the effect of the 1984 reforms on the incentive to invest. Fiscal Studies, 9 (1). pp. 62-79. Link to full text available through this repository.
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Devereux, Michael (2004) Debating Proposed Reforms of the Taxation of Corporate Income in the European Union. International Tax and Public Finance, 11 (1). pp. 71-89. Link to full text available through this repository.
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Devereux, Michael (2007) Deductability of Interest for Corporation Tax. Project Report. Centre for Business Taxation.
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Devereux, Michael (2001) Discussion of: Robert E. Lipsey ‘Interpreting Developed Countries’ Foreign Direct Investment. In: Bundesbank, Deutsche, (ed.) Investing Today for the World of Tomorrow. Springer, pp. 326-330. ISBN 978-3540412892 Full text not available from this repository.
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Devereux, Michael (2013) Does the UK now have the most competitive tax regime in the G20? Business Excellence, 20th March 2013. Link to full text available through this repository.
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Devereux, Michael (2012) Economic Principles in the Design of Corporation Tax. In: EU Tax Policy Conference, 06/06/2012, University of Lisbon, Portugal. Full text not available from this repository.
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Devereux, Michael (2012) The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. In: National Bureau of Economic Research and University of Oxford: Trans-Atlantic Public Economics Seminar Conference on Business Taxation, 21/06/2012, Centre for Business Taxtion, University of Oxford. Full text not available from this repository.
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Devereux, Michael (2012) The Future of Corporation Tax. In: Oxford University Centre for Business Taxation Annual Conference 2012, 29/06/2012, Centre for Business Taxtion, University of Oxford. Full text not available from this repository.
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Devereux, Michael (2011) How Would EU Corporate Tax Reform Affect US Investment in Europe? In: HMRC - CBT Workshop, 20/09/2011, Centre for Business Taxtion, University of Oxford. Full text not available from this repository.
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Devereux, Michael (2011) How Would EU Corporate Tax Reform Affect US Investment in Europe? In: National Bureau of Economic Research (NBER) Conference on Tax Policy and the Economy, 06/10/2011, Washington DC, USA. Full text not available from this repository.
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Devereux, Michael (2011) How do Taxes Affect Cross-border Acquisitions? In: International Institute of Public Finance (IIPF) Annual Conference, 09/08/2011, University of Michigan, USA. Full text not available from this repository.
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Devereux, Michael (2013) How we can make global companies pay their fair share of tax. The Financial Times, 22nd May 2013. Link to full text available through this repository.
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Devereux, Michael (2011) The Interaction between Regulation and Tax: as Alternatives or in Combination. In: Taxing Banks: The Role of Tax in Post-Crisis Bank Regulation, 04/10/2011, Centre for Business Taxation, University of Oxford.. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2013) International Tax. In: Ireland's Department of Finance Tax and Economics Conference: ‘Enabling a Growth Friendly Tax System’, 19/06/2013, Royal College of Physicians of Ireland, Dublin. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2013) International tax reform: how fundamental is ‘fundamental’? In: Taxing Multinationals: The International Allocation of the Tax Base, 18/03/2013, Oxford University Centre for Business Taxation, Säid Business School.
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Devereux, Michael (1996) Investment , saving and taxation in an open economy. Oxford Review of Economic Policy, 12 (2). pp. 90-108. Link to full text available through this repository.
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Devereux, Michael (2014) Is the UK’s approach working? In: CBT Summer conference 2014: 'Tax competition and BEPS', 23/06/2014, Oxford, UK. (Unpublished) Link to full text available through this repository.
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Devereux, Michael (2012) Issues in the design of taxes on corporate profit. National Tax Journal, 65 (3). pp. 709-730. Full text not available from this repository.
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Devereux, Michael (2000) Issues in the taxation of income from foreign portfolio and direct investment. In: Cnossen, Sijbren, (ed.) Taxing capital income in the European Union. Oxford University Press, pp. 110-134. ISBN 9780198297833 Full text not available from this repository.
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Devereux, Michael (2016) Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey. Centre for Business Taxation, Oxford.
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Devereux, Michael (2004) Measuring taxes on income from capital. In: Sorensen, P, (ed.) Measuring the Tax Burden on Capital and Labour. MIT Press, pp. 35-71. ISBN 978-0262195034 Full text not available from this repository.
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Devereux, Michael (2012) New Bank Taxes: Why, and What Will be the Effect? In: CESifo Venice Summer Institute 2012: Taxation of the Financial Sector, 21/07/2012, Venice. Full text not available from this repository.
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Devereux, Michael (2010) New bank taxes, new world order? Tax Adviser, June 2010. pp. 12-13. Link to full text available through this repository.
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Devereux, Michael (1987) On the growth of corporation tax revenues. Fiscal Studies, 8 (2). pp. 77-85. Link to full text available through this repository.
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Devereux, Michael (2014) Other issues in the international architecture. In: FAD Workshop on Spillovers in International Taxation, 06/03/14-07/03/14, IMF Headquarters, Washington DC, USA. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2013) Panel session on ‘New measures against base erosion – what are we likely to see’. In: The CIOT/ATT European Branch in association with The British Branch of the IFS 17th Cross Atlantic and European Tax Symposium, 15/11/2013, Deloitte, London, UK.. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2012) The Perspective of External Institutions. In: Oxford University Centre for Business Taxation Conference on Structures, Processes and Governance in Tax Policy-Making, 08/03/2012, Centre for Business Taxation, University of Oxford. Full text not available from this repository.
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Devereux, Michael (2013) Policy roundtable on ‘Aggressive tax planning and potential measures’. In: ZEW Mannheim, University of Mannheim and Centre for Business Taxation Joint Conference: ‘Taxing Multinational Firms’, 18/11/2013-19/11/2013, Centre for European Economic Research (ZEW), Mannheim, Germany. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2010) Proposals for Controlled Foreign Companies Reform: A Tale of Two Principles. British Tax Review. pp. 111-118. Full text not available from this repository.
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Devereux, Michael (1999) Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment. Fiscal Studies, 20 (2). pp. 155-162. Link to full text available through this repository.
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Devereux, Michael (2011) Recent Research in CBT. In: European Tax Policy Forum (ETPF) Conference, 02/11/2011, London. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2003) Recent policy initiatives in the international taxation of capital. In: Lymer, A and Salter, D, (eds.) Contemporary Issues in Taxation Research. Ashgate Publishing, pp. 125-143. ISBN 978-0754631422 Full text not available from this repository.
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Devereux, Michael (1998) The Report on the Technical Committee on Business Taxation (the Mintz Report). Canadian Tax Journal, 46 (6). pp. 3-9. Full text not available from this repository.
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Devereux, Michael (1992) The Ruding Committee Report: an economic assessment. Fiscal Studies, 13 (2). pp. 96-107. Link to full text available through this repository.
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Devereux, Michael (2014) Small Business incorporation and investment: the role of corporation tax. In: 1st Annual MaTax Conference, 17/09/2014-18/09/2014, Centre for European Economic Research (ZEW), Mannheim, Germany. (Unpublished) Link to full text available through this repository.
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Devereux, Michael (2014) Small business incorporation and investment: the role of corporate taxation in the UK. In: 2014 Public Economics UK (PEUK) Conference, 07/05/2014-08/05/2014, University of Bristol, UK. (Unpublished) Link to full text available through this repository.
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Devereux, Michael (2004) Some Optimal Tax Rules for International Portfolio and Direct Investment. Finanzarchiv, 60 (1). pp. 1-23. Full text not available from this repository.
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Devereux, Michael (2012) Tax Design and Tax Reform. In: Design and Impact of Tax Reform Workshop, 04/10/2012-05/10/2012, Vienna. (Unpublished) Full text not available from this repository.
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Devereux, Michael (1989) Tax asymmetries, the cost of capital and investment. The Economic Journal, 99 (395). pp. 103-112. Full text not available from this repository.
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Devereux, Michael (2013) Tax avoidance by multinationals: what is the best response internationally and for small developing countries? In: Oxfam House Seminar, 17/09/2013, Oxfam House, Oxford. (Unpublished) Full text not available from this repository.
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Devereux, Michael (1995) Tax competition and the impact on capital flows. In: Siebert, Horst, (ed.) Locational Competition in the World Economy. Institut fur Weltwirtschaft an der Universitat Kiel, pp. 169-196. ISBN 978-3161465192 Full text not available from this repository.
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Devereux, Michael (1987) Taxation and the cost of capital: the UK experience. Oxford Review of Economic Policy, 3 (4). p. 1. Link to full text available through this repository.
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Devereux, Michael (2014) Taxation in a globalised world (and why the OECD is going in the wrong direction). In: Economic Policy Research Network Conference, 19/06/2014, University of Copenhagen, Denmark. (Unpublished) Link to full text available through this repository.
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Devereux, Michael (2008) Taxation of outbound direct investment: economic principles and tax policy considerations. Oxford Review of Economic Policy, 24 (4). pp. 698-719. Link to full text available through this repository.
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Devereux, Michael (2009) Taxation of outbound direct investment: economic principles and tax policy considerations. In: Head, John and Krever, Richard, (eds.) Tax reform in the 21st Century. Wolters Kluwer. Full text not available from this repository.
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Devereux, Michael (2012) Taxes and the Location of Targets. In: UNC Annual Symposium, 27/01/2012, University of North Carolina, USA. Full text not available from this repository.
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Devereux, Michael (2007) Towards a 21st Century Corporation Tax. Project Report. Centre for Business Taxation.
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Devereux, Michael (2012) Trade-offs in the Design of Taxes on Corporate Profit. In: Treasury Event, 22/03/2012, Canberra, Australia. Full text not available from this repository.
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Devereux, Michael (2012) Trade-offs in the Design of Taxes on Corporate Profit. In: Melbourne Institute Seminar, 23/03/2012, University of Melbourne, Australia. Full text not available from this repository.
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Devereux, Michael (2012) Trade-offs in the Design of Taxes on Corporate Profit. In: Oxford Sydney Conference, 25/03/2012, University of Sydney, Australia. Full text not available from this repository.
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Devereux, Michael (2012) Trade-offs in the Design of Taxes on Corporate Profit. In: European Tax Policy Forum (ETPF) - Centre for European Policy Studies (CEPS) Conference on Business Taxation, 27/04/2012, Centre for Economic Policy Studies, Brussels. Full text not available from this repository.
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Devereux, Michael (2011) Transparency in reporting financial data by multinational corporations. Project Report. Oxford University Centre for Business Taxation. Full text not available from this repository.
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Devereux, Michael (2011) Transparency in reporting financial data by multinational corporations. In: Summer Conference 2011. Full text not available from this repository.
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Devereux, Michael (1989) The UK experience of taxing oil production. In: Helm, Dieter, Kay, J A. and Thompson, D J., (eds.) The Market for Energy. Clarendon Press. ISBN 978-0-19-828608-0 Full text not available from this repository.
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Devereux, Michael (2013) What can policymakers do to reduce tax avoidance by large companies? In: All-Party Parliamentary Group for Social Science and Policy Breakfast Meeting, 16/07/2013, The Attlee Room, House of Lords, Westminster. (Unpublished) Full text not available from this repository.
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Devereux, Michael (2008) What principles should guide the taxation of international income? In: Centre for Business Taxation Annual Symposium 2008, 16/06/08, Centre for Business Taxation, University of Oxford. Link to full text available through this repository.
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Devereux, Michael (2007) Where will tax competition end? The Banker, April 2007. p. 8. Full text not available from this repository.
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Devereux, Michael (2011) Will the bank levy meet its objectives? British Tax Review (1). pp. 33-39. Full text not available from this repository.
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Devereux, Michael (2012) The best reform of corporation tax would be its abolition. The Financial Times, 3rd Dec 2012. Link to full text available through this repository.
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Devereux, Michael (2013) The elasticity of corporate taxable income: new evidence from UK tax records. In: IdEP Seminar, 08/10/2013, Institute of Economics (IdEP), Università della Svizzera italiana (USI), Lugano. Full text not available from this repository.
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Devereux, Michael (1992) The impact of taxation on international business: evidence from the Ruding Committee survey. EC Tax Review, 1 (2). Full text not available from this repository.
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Devereux, Michael (2013) A new design for the corporate income tax. In: Le Conseil d’analyse économique Seminar, 17/10/2013, Le Conseil d’analyse économique, Paris. (Unpublished) Full text not available from this repository.
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Devereux, Michael, Bettendorf, Leon, van der Horst, Albert, Loretz, Simon and de Mooij, Ruud (2009) The economic effects of EU-reforms in corporate income tax systems. Project Report. European Commission Directorate General for Taxation and Customs Union. Link to full text available through this repository.
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Devereux, Michael and Bilicka, Katarzyna (2012) CBT Tax Database. Oxford University Centre for Business Taxation. Link to full text available through this repository.
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Devereux, Michael and Bond, Stephen (1990) Economic analysis and company accounts. Investigaciones Economicas, 14 (1). pp. 47-62. Full text not available from this repository.
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Devereux, Michael, Bond, Stephen and Denny, Kevin (1992) Investment and the role of tax incentives. In: Britton, A, (ed.) Private Investment as a Policy Objective. National Institute of Economic and Social Research. Full text not available from this repository.
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Devereux, Michael and Demetriades, Panicos (2000) Investment and financial restraints: theory and evidence. International Journal of Finance & Economics, 5 (4). pp. 285-296. Full text not available from this repository.
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Devereux, Michael, Elschner, Christina, Endres, Dieter, Heckemeyer, Jost H., Overesch, Michael, Schreiber, Ulrich and Spengel, Christoph (2008) Effective tax rates on investment in the EU, 1998-2007. Project Report. Centre for European Economic Research.
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Devereux, Michael, Elschner, Christina, Endres, Dieter and Spengel, Christoph (2010) Effective levels of company taxation within an enlarged EU. Project Report. European Commission. Link to full text available through this repository.
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Devereux, Michael, Freedman, Judith and Vella, John (2012) Review of DOTAS and the tax avoidance landscape. Other. Centre for Business Taxation.
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Devereux, Michael and Freeman, Harold (1991) A general neutral profits tax. Fiscal Studies, 12 (3). pp. 1-15. Link to full text available through this repository.
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Devereux, Michael and Freeman, Harold (1995) The impact of tax on foreign direct investment: empirical evidence and the implications for tax integration schemes. International Tax and Public Finance, 2 (1). pp. 85-106. Link to full text available through this repository.
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Devereux, Michael and Fuest, Clemens (2010) Corporate Income Tax Coordination in the European Union. Transfer, 16 (1). pp. 23-28. Link to full text available through this repository.
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Devereux, Michael and Fuest, Clemens (2009) Corporate income tax coordination in the European Union. Project Report. Centre for Business Taxation.
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Devereux, Michael and Fuest, Clemens (2009) Is the corporation tax an effective automatic stabilizer? National Tax Journal, 62 (3). pp. 429-437. Full text not available from this repository.
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Devereux, Michael, Fuest, Clemens and Maffini, Giorgia (2010) The G20 and New Bank Taxes. Project Report. Centre for Business Taxation.
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Devereux, Michael, Fuest, Clemens and Maffini, Giorgia (2010) Public sector finances and the crisis: a VAT rise could help. Tax Journal, 25th January 2010. pp. 8-10. Full text not available from this repository.
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Devereux, Michael, Fuest, Clemens and Maffini, Giorgia (2010) Taxing Banks: the IMF Proposals. Project Report. Centre for Business Taxation.
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Devereux, Michael, Gammie, Malcolm, Jones, John, Dilnot, Andrew, Esam, Dick, Etherington, Ken, Freeman, Harold, Keen, Michael, Kell, Michael, Leape, Jonathan, Robinson, Bill, Troup, Edward, Wainman, David and Wookey, Charles (1995) Setting Savings Free: Proposals for the Taxation of Savings and Profits. Project Report. Institute for Fiscal Studies. Full text not available from this repository.
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Devereux, Michael and Gerritsen, Aart (2010) The tax treatment of debt and equity. In: Albregtse, D and Kavelaars, P, (eds.) Towards a European Profits Tax. Kluwer. Full text not available from this repository.
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Devereux, Michael and Griffith, Rachel (2003) Evaluating tax policy for location decisions. International Tax and Public Finance, 10 (2). pp. 107-126. Link to full text available through this repository.
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Devereux, Michael and Griffith, Rachel (1998) Taxes and the location of production: evidence from a panel of US multinationals. Journal of Public Economics, 68 (3). pp. 335-367. Link to full text available through this repository.
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Devereux, Michael and Griffith, Rachel (2002) The impact of corporate taxation on the location of capital: a review. Swedish Economic Policy Review, 9. pp. 79-102. Full text not available from this repository.
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Devereux, Michael, Griffith, Rachel and Klemm, Alexander (2002) Corporate income tax reforms and international tax competition. Economic Policy, 17 (35). pp. 449-495. Link to full text available through this repository.
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Devereux, Michael, Griffith, Rachel and Klemm, Alexander (2004) Why has the UK corporation tax raised so much revenue? Fiscal Studies, 25 (4). pp. 367-388. Link to full text available through this repository.
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Devereux, Michael, Griffith, Rachel and Simpson, Helen (2007) Firm location decisions, regional grants and agglomeration externalities. Journal of Public Economics, 91 (3-4). pp. 413-435. Link to full text available through this repository.
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Devereux, Michael, Griffith, Rachel and Simpson, Helen (2004) The geographic distribution of production activity in Britain. Regional Science and Urban Economics, 34 (5). pp. 533-564. Link to full text available through this repository.
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Devereux, Michael and Hubbard, R. Glenn (2003) Taxing multinationals. International Tax and Public Finance, 10 (4). pp. 469-487. Link to full text available through this repository.
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Devereux, Michael, Johannesen, Niels and Vella, John (2014) Can taxes tame the banks? Evidence from European bank levies. In: FAME Seminar, 22/05/2014, Saïd Business School, University of Oxford. Full text not available from this repository.
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Devereux, Michael, Keen, Michael and Schiantarelli, Fabio (1994) Corporation tax asymmetries and investment: evidence from UK panel data. Journal of Public Economics, 53 (3). pp. 395-418. Link to full text available through this repository.
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Devereux, Michael and Klemm, Alexander (2004) Measuring taxes on income from capital: evidence from the UK. In: Sorensen, P, (ed.) Measuring the Tax Burden on Capital and Labour. MIT Press, pp. 73-98. ISBN 978-0262195034 Full text not available from this repository.
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Devereux, Michael and Lanot, Gauthier (2003) Measuring tax incidence: an application to mortgage provision in the UK. Journal of Public Economics, 87 (7-8). pp. 1747-1778. Link to full text available through this repository.
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Devereux, Michael and Liu, Li (2013) Small business incorporation: the role of corporate taxation. In: Second HMRC - CBT Joint Workshop, 06/06/2013, Saïd Business School, Oxford.. (Unpublished) Full text not available from this repository.
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Devereux, Michael and Liu, Li (2016) Stimulating investment through incorporation. Centre for Business Taxation, Oxford.
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Devereux, Michael, Liu, Li and Loretz, Simon (2014) The elasticity of corporate taxable income: new evidence from UK tax records. American Economic Journal: Economic Policy, 6 (2). pp. 19-53. Link to full text available through this repository.
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Devereux, Michael, Lockwood, Ben and Redoano, Michela (2003) Capital account liberalization and corporate taxes (IMF working paper no. 03/180). International Monetary Fund. Link to full text available through this repository.
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Devereux, Michael, Lockwood, Ben and Redoano, Michela (2008) Do countries compete over corporate tax rates? Journal of Public Economics, 92 (5-6). pp. 1210-1235. Link to full text available through this repository.
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Devereux, Michael, Lockwood, Ben and Redoano, Michela (2006) Horizontal and vertical indirect tax competition: theory and some evidence from the USA. Journal of Public Economics, 91 (3-4). pp. 451-479. Link to full text available through this repository.
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Devereux, Michael and Loretz, Simon (2011) Corporation tax in the United Kingdom. Project Report. Oxford University Centre for Business Taxation. Link to full text available through this repository.
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Devereux, Michael and Loretz, Simon (2008) Evidence of tax competition: a review. In: Aujean, M and Saint-Etienne, C., (eds.) Stratégies fiscales des états et des enterprises: souveraineté et concurrence. Presses Universitaires de France, Descartes & Cie. Full text not available from this repository.
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Devereux, Michael and Loretz, Simon (2012) How would EU corporate tax reform affect US investment in Europe? Tax Policy and the Economy, 26. pp. 59-91. Link to full text available through this repository.
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Devereux, Michael and Loretz, Simon (2013) What do we know about corporate tax competition? National Tax Journal, 66 (3). pp. 745-773. Full text not available from this repository.
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Devereux, Michael and Loretz, Simon (2008) The effects of EU formula apportionment on corporate tax revenues. Fiscal Studies, 29 (1). pp. 1-33. Link to full text available through this repository.
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Devereux, Michael, Mokkas, Socrates, Pennock, James and Wharrad, Peter (2006) Interest Deductibility for UK Corporation Tax. Project Report. Cente for Business Taxation.
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Devereux, Michael and Morris, Nick (1983) Budgetary arithmetic and the 1983 Budget. Fiscal Studies, 4 (2). pp. 29-42. Link to full text available through this repository.
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Devereux, Michael and Morris, Nick (1984) The Chancellor's arithmetic. Fiscal Studies, 5 (2). pp. 63-72. Link to full text available through this repository.
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Devereux, Michael and Morris, Nick (1983) The pattern of revenue receipts from North Sea oil. Fiscal Studies, 4 (1). pp. 14-23. Link to full text available through this repository.
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Devereux, Michael and Owens, Jeffrey (2012) Providing Tax Certainty in an Uncertain World. In: ITIC Roundtable, 13/11/2012, London. (Unpublished) Full text not available from this repository.
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Devereux, Michael and Pearson, Mark (1995) European tax harmonisation and production efficiency. European Economic Review, 39 (9). pp. 1657-1681. Link to full text available through this repository.
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Devereux, Michael and Pearson, Mark (1990) Harmonising corporate taxes in Europe. Fiscal Studies, 11 (1). pp. 21-35. Link to full text available through this repository.
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Devereux, Michael, Pearson, Mark and Birch Sorensen, Peter (1991) Taxing Profits in a Global and Economy: Domestic and International Issues. OECD Publishing. ISBN 978-9264135963 Full text not available from this repository.
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Devereux, Michael and Schiantarelli, Fabio (1990) Investment, financial factors and cash flow, evidence from UK panel data. In: Hubbard, R. Glenn, (ed.) Information, Capital Markets and Investment. University of Chicago Press, pp. 279-306. Link to full text available through this repository.
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Devereux, Michael, Spengel, Christoph and Lammersen, Lothar (2002) Corporate taxes and inefficiency in Europe. National Tax Association - Tax Institute of America. Proceedings of the Annual Conference on Taxation. pp. 226-235. Full text not available from this repository.
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Devereux, Michael, Spengel, Christoph and Lammersen, Lothar (2001) The Effective Levels of Company Taxation in the Member States of the EU. Project Report. European Commission. Full text not available from this repository.
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Devereux, Michael, Sterne, Gabriel and Smith, Jennifer (1994) Personal and corporate sector debt. Bank of England Quarterly Bulletin, 34 (2). Full text not available from this repository.
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Devereux, Michael and Vella, John (2014) Are we heading towards a corporate tax system fit for the 21st century? Fiscal Studies, 35 (4). pp. 449-475. Link to full text available through this repository.
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Devereux, Michael and Vella, John (2014) Can taxes tame the banks? Evidence from European bank levies. In: HMRC Presentation, 06/02/2014, HM Revenue & Customs, London. Full text not available from this repository.
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Devereux, Michael, Xing, Jing and Maffini, Giorgia (2016) The impact of investment incentives: evidence from UK corporation tax returns. Centre for Business Taxation WP 16/01, Oxford UK.
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Devereux, Michael and de la Feria, Rita (2008) VAT – Unjust Enrichment. Tax Journal, 12th May 2008. Full text not available from this repository.
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Dharmapala, Dhammika and Riedel, Nadine (2013) Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals. Journal of Public Economics, 97 (1). pp. 95-107. Link to full text available through this repository.
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Dischinger, Matthias, Knoll, Bodo and Riedel, Nadine (2014) There's no place like home: the profitability gap between headquarters and their foreign subsidiaries. Journal of Economics & Management Strategy, 23 (2). pp. 369-395. Link to full text available through this repository.
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Dischinger, Matthias, Knoll, Bodo and Riedel, Nadine (2014) The role of headquarters in multinational profit shifting strategies. International Tax and Public Finance, 21 (2). pp. 248-271. Link to full text available through this repository.
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Dischinger, Matthias and Riedel, Nadine (2011) Corporate Taxes and the Location of Intangible Assets within Multinational Firms. Journal of Public Economics, 95 (7-8). pp. 691-707. Link to full text available through this repository.
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Doerrenberg, Philipp, Duncan, Denvil, Fuest, Clemens and Peichl, Andreas (2012) Nice guys finish last: are people with higher tax morale taxed more heavily? In: 68th Annual Congress of the International Institute of Public Finance, 16/08/2012-19/08/2012, Dresden. Full text not available from this repository.
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Dolls, Mathias, Fuest, Clemens and Peichl, Andreas (2012) Automatic Stabilization and Discretionary Fiscal Policy in the Financial Crisis. IZA: Journal of Labor Policy, 1 (4). pp. 1-19.
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Dolls, Mathias, Fuest, Clemens and Peichl, Andreas (2012) Automatic Stabilizers and Economic Crisis: US versus Europe. Journal of Public Economics, 96 (3-4). pp. 279-294. Link to full text available through this repository.
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Dolls, Mathias, Fuest, Clemens and Peichl, Andreas (2012) Automatic Stabilizers and Economic Crisis: US vs. Europe. Journal of Public Economics, 96 (3-4). pp. 279-294. Link to full text available through this repository.
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Dolls, Mathias, Fuest, Clemens and Peichl, Andreas (2011) Automatic Stabilizers, Economic Crisis and Income Distribution in Europe. Research in Labor Economics, 32. pp. 227-255. Link to full text available through this repository.
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Dourado, Ana Paula and de la Feria, Rita (2008) CCCTB: Thin Capitalization and Inbound Investment. In: Lang, Michael, Pistone, P., Schuch, J. and Staringer, C., (eds.) Common Consolidated Corporate Tax Base. Linde Verlag. Full text not available from this repository.
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de Mooij, Ruud (2008) Corporate tax policy and incorporation in the EU. International Tax and Public Finance, 15 (4). pp. 478-498. Link to full text available through this repository.
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de Mooij, Ruud (2008) Evaluating proposals for formula apportionment in the EU. In: Annual Symposium 2008, 16/06/08 - 20/06/08, Centre for Business Taxation, University of Oxford. Full text not available from this repository.
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de Mooij, Ruud (2008) What do we know about intensive and extensive tax margins of business behaviour? In: Annual Symposium 2008, 16/06/08 - 20/06/08, Centre for Business Taxation, University of Oxford. Full text not available from this repository.
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de Mooij, Ruud and Devereux, Michael (2008) Alternative systems of business tax in Europe: an applied analysis of ACE and CBIT reforms. Project Report. European Commission Taxation and Customs Union.
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de Mooij, Ruud and Devereux, Michael (2011) An applied analysis of ACE and CBIT reforms in the EU? International Tax and Public Finance, 18 (1). pp. 93-120. Link to full text available through this repository.
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de Mooij, Ruud and Nicodème, Gaetan (2007) Corporate tax policy, entrepreneurship and incorporation in the EU. In: Annual Symposium 2007, Oxford, UK, 25-27 June. Full text not available from this repository.
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de la Feria, Rita (2012) The 2011 Communication on the Future of VAT: Harnessing the Economic Crisis for EU VAT Reform. British Tax Review, 2. pp. 119-134. Full text not available from this repository.
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de la Feria, Rita (2014) Abuse of law in tax law: national, European and international perspectives. In: Anual Seminario de Colegio de Contadores en México Distrito Federal, 21/02/2014, Miami, USA. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2010) Astra Zeneca UK. Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration. Court of Justice. Highlights & Insights on European Taxation, 11. Full text not available from this repository.
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de la Feria, Rita (2011) A Blueprint for Reform of Traditional VAT Systems. In: International and European Tax Law Seminar, October 2011, University of Lisbon, Portugal. Full text not available from this repository.
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de la Feria, Rita (2011) A Reforma do IVA no Contexto do Mercado Interno. In: Conference on A Reforma do IVA – O Livro Verde da Comissão sobre o futuro do IVA, March 2011, University of Lisbon, Portugal. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) A Repartição das Competências Tributárias: O Papel do IVA na Reforma dos Impostos sobre o Rendimento Colectivo. In: Tax Law Seminar, April 2009, Faculty of Law, New University of Lisbon. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2014) Blueprint for the reform of VAT rates in Europe. Centre for Business Taxation WP 14/13.
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de la Feria, Rita (2008) CCCTB: Thin Capitalization and Inbound Investment. In: Common Consolidated Corporate Tax Base (CCCTB) – The Possible Content of Community Law Provisions, February 2008, University of Vienna. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2013) Combating VAT avoidance and fraud: legal and policy options. In: Fiscalis Workshop on VAT Policy in Times of Crisis, May 2013, Bilbao, Spain.. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) Commission v Ireland. Activities carried out by public authorities. Highlights & Insights on European Taxation, 10. Full text not available from this repository.
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de la Feria, Rita (2010) Commission v United Kingdom.  Insurance and financial transactions.  No refund of input VAT to taxable persons not established in EU territory. Court of Justice. Highlights & Insights on European Taxation, 11. Full text not available from this repository.
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de la Feria, Rita (2008) The Commission’s Proposals for Reforming VAT on Insurance and Financial Services: An Evaluation. In: VAT Treatment of Insurance and Financial Services Seminar, December 2008, Centre for Business Taxation, University of Oxford. Full text not available from this repository.
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de la Feria, Rita (2009) Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud. Highlights & Insights on European Taxation, 8. Full text not available from this repository.
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de la Feria, Rita (2008) Desenvolvimentos recentes em IVA Comunitário. In: Tax Seminar, March 2008, Deloitte, Lisbon. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2014) Designing and implementing a Destination-Based Tax unilaterally. In: 1st Annual MaTax Conference, 17/09/2014-18/09/2014, Centre for European Economic Research (ZEW), Mannheim, Germany. (Unpublished) Link to full text available through this repository.
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de la Feria, Rita (2009) EMI Group Ltd: sample within the meaning of art. 16 VAT directive. Highlights & insights on European taxation, 5. pp. 85-87. Full text not available from this repository.
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de la Feria, Rita (2010) EMI Group. “Samples” and “gifts of small value” within the meaning of art. 16 VAT Directive. Court of Justice. Highlights & Insights on European Taxation, 11. Full text not available from this repository.
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de la Feria, Rita (2011) EMI Group. ‘Samples’ and ‘gifts of small value’. Court of Justice. Highlights & Insights on European Taxation, 11. Full text not available from this repository.
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de la Feria, Rita (2009) The EU VAT System and the Internal Market. International Bureau of Fiscal Documentation. Full text not available from this repository.
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de la Feria, Rita (2006) The EU VAT Treatment of Insurance and Financial Services under Review. In: Tax Research Network (TRN) Annual Conference, September 2006, University of Southampton. Full text not available from this repository.
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de la Feria, Rita (2008) The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction. In: Society of Legal Scholars (SLS) Annual Conference, September 2008, London School of Economics (LSE). Full text not available from this repository.
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de la Feria, Rita (2014) EU VAT exemptions: consequences and design alternatives. In: Dutch Ministry of Finance Guest Presentation, 17/03/14, Dutch Ministry of Finance, Utrecht, Netherlands. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2014) EU VAT rate structure: towards unilateral convergence? In: Querol, F, (ed.) La réorientation européenne de la TVA. LGDJ, Presses de l'Université de Toulouse 1 Capitole. Full text not available from this repository.
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de la Feria, Rita (2013) EU VAT rates structures: towards unilateral convergence. In: ERA Annual Conference on European VAT Law, 28/11/2013-29/11/2013, Academy of European Law (ERA), Trier, Germany. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2013) The EU VAT treatment of public sector bodies: slowly moving in the right direction. In: Academic Seminar on the VAT/GST Treatment of Public Bodies, 29/04/13, Lund University, Sweden. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) The EU VAT treatment of public sector bodies: slowly moving in the wrong direction. Intertax, 37 (3). pp. 148-165. Full text not available from this repository.
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de la Feria, Rita (2008) EU VAT Treatment of Insurance and Financial Services Under Review. In: Tax Seminar, February 2008, Institute for Fiscal Studies, London. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2010) The Economic Effects of European Tax Jurisprudence. In: Oxford University Centre for Business Taxation Research Seminar, April 2010, Centre for Business Taxation, University of Oxford. Full text not available from this repository.
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de la Feria, Rita (2010) Ending VAT Exemptions: Learning From Experience Towards A Post-Modern VAT. In: Centre for Business Taxation and the Fiscal Institute Conference on VAT Exemptions: Consequences and Design Alternatives, April 2010, University of Tilburg. Full text not available from this repository.
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de la Feria, Rita (2013) Entre Daimler e Welmory: O Conceito de Estabelecimento Estável Para Efeitos de IVA. Revista de Finanças Públicas e Direito Fiscal, 6 (2). pp. 193-216. Link to full text available through this repository.
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de la Feria, Rita (2012) Evasion and Avoidance in EU VAT. In: Muenster Advanced Summer Course on VAT, 25/07/2012-27/07/2012, Faculty of Law, University of Muenster, Germany. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2013) Evasion and Avoidance in EU VAT. In: Institute of Tax Law of the University of Muenster and the JurGrad gGmbH Summer Course VAT: The Advanced Course, 26/07/2013, University of Muenster, Germany. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitáro. Revista Fórum de Direito Tributário, 40. pp. 29-51. Full text not available from this repository.
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de la Feria, Rita (2008) Evolução do Conceito de Abuso do Direito no Âmbito do Direito Fiscal Comunitário. In: International and European Tax Law Seminar, March 2008, Faculty of Law, University of Lisbon. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) Evolução do IVA na Europa. In: I Encontro Luso‐Brasileiro, October 2009, Faculty of Law, University of Lisbon. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2013) Fixed establishment: the evolution of the CJEU jurisprudence. In: International VAT Conference, 27/06/13-28/06/13, Tegernsee, Germany. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2012) The Future of VAT: Rates Structure. In: Conference on Le Renoncement au Régime Définitif: la Réorientation Européenne de la TVA, 19/10/2012, University of Toulouse. Full text not available from this repository.
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de la Feria, Rita (2008) HMRC v Weald Leasing Ltd. Not only artifical: the abuse of law test in VAT. British Tax Review (5). pp. 556-563. Full text not available from this repository.
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de la Feria, Rita (2004) A Handbook of EU VAT Legislation. Kluwer Law International. Full text not available from this repository.
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de la Feria, Rita (2013) Implementing a destination-based profits tax. In: CBT Annual Symposium 2013, 24/06/13-26/06/2013, Saïd Business School, Oxford. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2013) Interpreting VAT Exemptions: The Inherent Paradox. In: Using the CJEU’s Interpretation of VAT Principles in Court: Advanced Seminar for Tax Practitioners, 25/03/13 - 26/03/13, Trier, Germany. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2011) Introducing the Principle of Prohibition of Abuse of Law. In: de la Feria, Rita and Vogenauer, Stefan, (eds.) Prohibition of Abuse of Law: A New General Principle of EU Law? Hart Publishing. ISBN 978-1841139388 Full text not available from this repository.
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de la Feria, Rita (2005) Legal Uncertainty - The Court of Justice's solution to VAT avoidance schemes? In: Irish Centre for European Law Conference, July 2005, Dublin. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) Loyalty Management UK Limited. Reference for a preliminary ruling in a UK case regarding a customer loyalty rewards scheme. House of Lords. Highlights & insights on European Taxation, 7. Full text not available from this repository.
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de la Feria, Rita (2012) A Natureza das Actividades e Direito à Dedução das Holdings em Sede de IVA. Revista de Finanças Públicas e Direito Fiscal, 4 (3). pp. 171-198. Full text not available from this repository.
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de la Feria, Rita (2011) Novo rumo para a aplicação do princípio da neutralidade fiscal às isenções em IVA? Revista de Finanças Públicas e Direito Fiscal, 4 (4). Full text not available from this repository.
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de la Feria, Rita (2009) Opting for Opting In? An Evaluation of the Commission’s Proposals for Reforming VAT for Financial Services. In: European Tax Policy Forum (ETPF) Annual Conference, April 2009, Institute for Fiscal Studies, London. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2008) Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared. In: Tax Research Network (TRN) Annual Conference, September 2008, National University of Ireland, Galway. Full text not available from this repository.
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de la Feria, Rita (2010) Partial‐Exemption Policy in the United Kingdom. International VAT Monitor, 21 (2). pp. 119-123. Full text not available from this repository.
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de la Feria, Rita (2009) Place Where the Supply/Activity is Effectively Carried out as Allocation Rule: VAT/GST vs. Direct Taxation. In: Value Added Tax and Direct Taxation – Similarities and Differences Conference, March 2009, University of Vienna. Full text not available from this repository.
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de la Feria, Rita (2008) Prohibition of Abuse of Law': A New General Principle of EC Law? In: Joint Symposium of the Centre for Business Taxation and the Institute of European and Comparative Law, University of Oxford, October 2008, Centre for Business Taxation, University of Oxford. Full text not available from this repository.
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de la Feria, Rita (2011) Prohibition of Abuse of Law: A New General Principle of EU Law? (Studies of the Oxford Institute of European & Comparative Law). Hart Publishing, Oxford. ISBN 978-1841139388 Full text not available from this repository.
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de la Feria, Rita (2008) Prohibition of abuse of (Community) law: the creation of a new general principle of EC law through tax. Common Market Law Review, 45 (2). pp. 395-441. Full text not available from this repository.
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de la Feria, Rita (2009) Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing. Highlights & Insights on European Taxation, 4. Full text not available from this repository.
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de la Feria, Rita (2012) Rank Group. VAT Exemption on Gambling. Principle of Fiscal Neutrality. Court of Justice. Highlights & Insights on European Taxation, 2. pp. 132-147. Full text not available from this repository.
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de la Feria, Rita (2013) Recent Developments in EU VAT. In: 5th Greit Lisbon Summer Course: “Recent Developments on EU Tax Directives and Related Cross-Border Regimes”., 03/06/13-07/06/13, Faculty of Law, University of Lisbon, Portugal.. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2007) Recent ECJ case-law on VAT Treatment of Insurance and Financial Services. In: European Commission – Fiscalis Seminar, March 2007, Rotterdam. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2007) Recent ECJ case-law on VAT. In: Tax Seminar, August 2007, KPMG, Dublin. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2012) Reforming vat rates structures in times of crisis. In: La Réorientation Européenne de la TVA à la Suite du Renoncement au Régime Définitif, 19/10/2012, France. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2011) A Repartição das Competências Tributárias: O Papel do IVA na Reforma dos Impostos sobre o Rendimento Colectivo. In: Araújo, F, Otero, P and Gama, J, (eds.) Livro de Homenagem a Saldanha Sanches. Wolters Kluwer Coimbra Editora. Full text not available from this repository.
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de la Feria, Rita (2010) SGI case - Discussion. In: Round Table E‐Seminar, April 2010, Faculty of Law, University of Lisbon, Portugal. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda. Revista de Finanças Públicas e Direito Fiscal, 2 (3). Full text not available from this repository.
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de la Feria, Rita (2011) Supplement 12, Supplement 13 and Supplement 14. In: A Handbook of EU VAT Legislation. Kluwer Law International. Full text not available from this repository.
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de la Feria, Rita (2012) Supplement 15. In: de la Feria, Rita, (ed.) A Handbook of EU VAT Legislation. Kluwer Law International. Full text not available from this repository.
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de la Feria, Rita (2012) Supplement 16. In: de la Feria, Rita, (ed.) A Handbook of EU VAT Legislation. Kluwer Law International. Full text not available from this repository.
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de la Feria, Rita (2012) Supplement 17. In: de la Feria, Rita, (ed.) A Handbook of EU VAT Legislation. Kluwer Law International. Full text not available from this repository.
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de la Feria, Rita (2013) Supplement 18. In: de la Feria, Rita, (ed.) A Handbook of EU VAT Legislation. Kluwer Law International.. Full text not available from this repository.
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de la Feria, Rita (2013) Supplement 19. In: de la Feria, Rita, (ed.) A Handbook of EU VAT Legislation. Kluwer Law International.. Full text not available from this repository.
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de la Feria, Rita (2006) The Court of Justice solution to aggressive VAT planning - Further towards legal uncertainty? EC Tax Review, 15 (1). pp. 27-35. Full text not available from this repository.
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de la Feria, Rita (2007) The EU VAT Treatment of Insurance and Financial Services (Again) Under Review. EC Tax Review, 16 (2). pp. 74-89. Full text not available from this repository.
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de la Feria, Rita (2010) The Economic Effects of Court of Justice Tax Jurisprudence. In: Annual International Taxation Conference, March 2010, Malta Institute of Management, St. Julians, Malta. Full text not available from this repository.
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de la Feria, Rita (2009) The Economic Effects of ECJ Tax Jurisprudence. In: European Tax Law Guest Lecture, November 2009, Faculty of Law, University of Antwerp, Belgium. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2008) The Pitfalls of Accepted VAT Wisdom: Lessons from EU Experience. In: Tax Law Seminar, November 2008, University of Connecticut. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2010) Tracking Abuse of Law in VAT: Before and After Halifax. In: Tax Law Seminar, May 2010, Faculty of Law, University of Bergamo, Italy. Full text not available from this repository.
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de la Feria, Rita (2013) VAT Exemptions: Consequences and Design Alternatives. Kluwer Law International. Full text not available from this repository.
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de la Feria, Rita (2009) VAT Partial Exemption – Introductory Remarks. In: CBT - HMRC Seminar on VAT Partial Exemption – Apportionment Methods and Case Law Implications, December 2009, Centre for Business Taxation, University of Oxford. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2013) VAT deductibility – the distinction between direct costs and overheads. In: 67th IFA Congress, 25/08/2013-30/08/2013, Copenhagen, Denmark. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2013) VAT exemptions: consequences and design alternatives. In: Fiscalis Workshop on VAT Policy in Times of Crisis, May 2013, Bilbao, Spain.. Full text not available from this repository.
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de la Feria, Rita (2013) VAT fraud. In: Seminar on Recent Developments in EU VAT Law, 24/09/2013, Bulgarian National Institute of Justice, Sofia, Bulgaria.. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2014) VAT fraud. In: Seminar on Recent Developments in EU VAT Law, 05/02/2014, Bulgarian National Institute of Justice, Sofia, Bulgaria. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2014) VAT fraud, burden of proof, and the rule of law. In: SORAINEN Conference: 'Tax disputes in practice', 12/06/2014, Riga, Latvia. (Unpublished) Link to full text available through this repository.
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de la Feria, Rita (2014) VAT on financial services. In: Muenster Advanced Summer Course on VAT, 24/07/2014, Faculty of Law, University of Muenster, Germany. (Unpublished) Link to full text available through this repository.
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de la Feria, Rita (2013) VAT rate structures: ideal vs. achievable. In: Fiscalis Workshop on VAT Policy in Times of Crisis, May 2013, Bilbao, Spain.. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2011) VAT: A new dawn for fiscal neutrality? Project Report. Centre for Business Taxation.
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de la Feria, Rita (2009) VAT Rates Structures: Why is it so hard to do the right thing? In: Visiting Fellowship Seminar, Australian Taxation Studies Programme, August 2009, University of New South Wales, Sydney. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2008) VAT Treatment of Dealings in Shares. In: Tax Seminar, July 2008, PricewaterhouseCoopers, Amsterdam. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2010) VAT and the EU Internal Market: The Paradoxes of Harmonisation. In: Weber, D M., (ed.) Traditional and Alternative Routes to European Tax Integration. International Bureau of Fiscal Documentation. ISBN 978-9087220839 Full text not available from this repository.
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de la Feria, Rita (2009) VAT directive tested against primary law: VAT and the EC internal market. In: Traditional and Alternative Routes to European Tax Integration, Group Research on European and International Taxation (GREIT) Seminar, September 2009, University of Amsterdam, The Netherlands. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2010) VAT on Financial Services - The European Commission's Proposals. In: Seminar on VAT on Financial Services, June 2010, University of Lisbon, Portugal. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2009) 'Weald Leasing. Reference for a preliminary ruling in a UK case regarding the application of the abuse of law test to leasing structures. Court of Appeal'. Highlights & insights on European taxation, 7. Full text not available from this repository.
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de la Feria, Rita (2011) Weald Leasing. Application of the abuse of law test in the VAT sphere. Court of Justice. Highlights & Insights on European Taxation, 3. Full text not available from this repository.
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de la Feria, Rita (2008) When do dealings in shares fall within the scope of VAT? EC Tax Review, 17 (1). pp. 24-40. Link to full text available through this repository.
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de la Feria, Rita (2013) Why Vodafone did not have to pay UK tax on the Verizon deal. The Conversation, 4th Sep 2013. Link to full text available through this repository.
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de la Feria, Rita (2013) The end of VAT exemptions: towards a post-modern VAT. In: The Lisbon International and European Tax Law Seminars, 04/04/13, University of Lisbon, Portugal. Full text not available from this repository.
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de la Feria, Rita (2014) The (legal) significance of VAT committee guidelines and explanatory notes. In: International VAT Conference, 26/06/2014-27/06/2014, Munich, Germany. (Unpublished) Full text not available from this repository.
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de la Feria, Rita (2014) A viable alternative to BEPS? Designing a Destination-Based Corporate Tax. In: Lisbon International and European Tax Law Seminars, 28/03/2014, Faculty of Law, University of Lisbon, Portugal. (Unpublished) Full text not available from this repository.
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de la Feria, Rita and Belim, Catarina (2013) IVA nas Transacções Financeiras: Sobre o Tratamento da Gestão de Carteiras de Títulos. Revista de Finanças Públicas e Direito Fiscal, 5 (4). pp. 259-276. Full text not available from this repository.
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de la Feria, Rita and Devereux, Michael (2013) Designing a destination-based corporate tax. In: ETPF/CEPS Conference on Financial Sector Taxation, 13/05/2013, Brussels, Belgium.. (Unpublished) Full text not available from this repository.
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de la Feria, Rita and Doukas, Dimitrios (2011) The Constitutional Role of the Court of Justice in the Internal Market Post-Harmonisation - Tax Exceptionalism or Jurisprudential Consistency? In: EU Law Discussion Group Seminar, February 2011, Institute of European and Comparative Law, University of Oxford. (Unpublished) Full text not available from this repository.
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de la Feria, Rita and Freedman, Judith (2013) The assessment of academic research and its consequences – UK Report. In: EATLP Congress 2013 Lisbon, 30/05/13-01/06/13, University of Lisbon, Portugal.. (Unpublished) Full text not available from this repository.
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de la Feria, Rita and Fuest, Clemens (2010) Führt die EuGH-Rechtsprechung zu einem Abbau steuerlicher Verzerrungen im Europäischen Binnenmarkt? In: Tipke, Klaus, Seer, Roman, Hey, Johanna and Englisch, Joachim, (eds.) Festschrift für Joachim Lang: Gestaltung der Steuerrechtsordnung. Verlag Otto Schmidt. ISBN 978-3504062170 Full text not available from this repository.
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de la Feria, Rita and Kluwer, R (2010) Future Health Technologies. VAT Exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use. Court of Justice. Highlights & Insights on European Taxation, 10. Full text not available from this repository.
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de la Feria, Rita and Krever, Richard (2013) Ending VAT Exemptions: Towards A Post-Modern VAT. In: de la Feria, Rita, (ed.) VAT Exemptions: Consequences and Design Alternatives. Kluwer Law International Publishing. Link to full text available through this repository.
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de la Feria, Rita and Lockwood, Ben (2010) Opting for Opting In? An Evaluation of the Commission’s Proposals for Reforming VAT for Financial Services. Fiscal Studies, 31 (2). pp. 171-202. Link to full text available through this repository.
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de la Feria, Rita and Morse, Geoffrey (2013) HMRC v Aimia Coalition Loyalty UK Ltd (UKSC): a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU’s response to a reference. British Tax Review, 3. pp. 286-297. Full text not available from this repository.
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de la Feria, Rita and Silva Costa, Mario (2014) O impacto de ocean finance no conceito de abuso de direito para efeitos de IVA. Revista de Finanças Públicas e Direito Fiscal, 6 (3). pp. 321-348. Link to full text available through this repository.
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de la Feria, Rita and Van Kesteren, H (2013) Introduction to this Issue - VAT Exemptions: Consequences and Design Alternatives. International VAT Monitor, 22 (5). Full text not available from this repository.
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de la Feria, Rita and Walpole, Michael (2009) Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared. International and Comparative Law Quarterly, 58 (4). pp. 897-932. Link to full text available through this repository.
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de la Feria, Rita and Walpole, Michael (2008) Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared. In: Tax Seminar, October 2008, Her Majesty's Treasury, London. (Unpublished) Full text not available from this repository.
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Egger, Peter and Loretz, Simon (2010) Homogeneous Profit Tax Effects for Heterogeneous Firms? The World Economy, 33 (8). pp. 1023-1041. Link to full text available through this repository.
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Egger, Peter, Loretz, Simon, Pfaffermayr, Michael and Winner, Hannes (2009) Bilateral effective tax rates and foreign direct investment. International Tax and Public Finance, 16 (6). pp. 822-849. Link to full text available through this repository.
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Egger, Peter, Loretz, Simon, Pfaffermayr, Michael and Winner, Hannes (2009) Firm-Specific Forward Looking Effective Tax Rates. International Tax and Public Finance, 16 (6). pp. 850-870. Link to full text available through this repository.
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Endres, Dieter and Fuest, Clemens (2010) Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India and Russia. Intertax, 38 (8/9). pp. 421-429. Full text not available from this repository.
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Englisch, Joachim, Vella, John and Yevgenyeva, Anzhela (2013) The Financial Transaction Tax Proposal under the Enhanced Cooperation Procedure: legal and practical considerations. British Tax Review, 2. pp. 223-259. Full text not available from this repository.
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Englisch, Joachim and Yevgenyeva, Anzhela (2013) The upgraded strategy against harmful tax practices under the BEPS Action Plan. British Tax Review, 5. pp. 620-637. Full text not available from this repository.
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Ernst, Christof, Richter, Katharina and Riedel, Nadine (2014) Corporate taxation and the quality of research and development. International Tax and Public Finance, 21 (4). pp. 694-719. Link to full text available through this repository.
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Evans, Chris, Freedman, Judith and Buckle, Bob (2012) The value of independent reviews. In: Structures, Processes and Governance in Tax Policy Making, 08/03/2012-09/03/2012, University of Oxford. Full text not available from this repository.
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Evans, Chris, Freedman, Judith and Krever, Richard (2011) The Delicate Balance: Tax, Discretion and the Rule of Law. IBFD. Full text not available from this repository.
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Foremny, Dirk and Riedel, Nadine (2012) Business Taxes and the Electoral Cycle. In: Oxford University Centre for Business Taxation Annual Symposium 2012, 25/06/2012-28/06/2012, Centre for Business Taxation, University of Oxford. (Unpublished) Link to full text available through this repository.
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Freedman, Judith (2012) Accountability, Scrutiny and Governance of Revenue Authorities – Background and Objectives. In: Centre for Business Taxation Annual Summer Conference 2012, 29/06/2012, Centre for Business Taxation, University of Oxford. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2011) The Anatomy of Tax Avoidance Counteraction: Abuse of Law in a Tax Context at Member State and European Union Level’. In: Prohibition of Abuse of Law: A New General Principle of EU Law. Hart Publishing, pp. 365-380. Full text not available from this repository.
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Freedman, Judith (2007) Beyond Boundaries: developing approaches to tax avoidance and tax risk management. Centre for Business Taxation.
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Freedman, Judith (2010) Budget comment: Too much or too little? Tax Journal, July 2010. Full text not available from this repository.
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Freedman, Judith (2014) Business tax: public debate and future trends. In: Taxation Law Research Programme (TLRP) Special Lecture Series, Asian Institute of International Financial Law (AIIFL), 24/03/2014, Faculty of Law, University of Hong Kong. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2013) Chapter 4: Tax risk management and corporate taxpayers - international tax administration developments. In: Bakker, Anuschka and Kloosterhof, Sander, (eds.) Tax risk management - from risk to opportunity. IBFD. Link to full text available through this repository.
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Freedman, Judith (2013) Concepts of tax avoidance AND Developing a General Anti-Avoidance Rule (GAAR): striking a balance and other issues. In: 1st Annual Strathmore International Tax Law Conference, 10/09/2013-12/09/2013, Strathmore Tax Research Centre, Strathmore University, Nairobi. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2013) Creating new UK institutions for tax governance and policy making: progress or confusion? British Tax Review, 4. pp. 373-381. Full text not available from this repository.
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Freedman, Judith (2014) Designing a General Anti-Abuse Rule: striking a balance. Asia-Pacific Tax Bulletin, 20 (3). pp. 167-173. Link to full text available through this repository.
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Freedman, Judith (2013) Designing a General Anti-avoidance Rule. In: Taxation Law Research Programme (TLRP) / Asian Institute of International Financial Law Faculty of Law (AIIFL) Seminar, 11/04/2013, Faculty of Law, University of Hong Kong. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2013) Developing a general anti-avoidance policy: striking a balance. In: IBFD Tax Lecture Series - Fifth Lecture, 09/04/2013, Shanghai, China. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2008) Epilogue: Establishing the foundations of tax law in UK universities. In: Jones, J. A., Harris, P. and Oliver, D., (eds.) Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley. CUP, pp. 288-295. Full text not available from this repository.
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Freedman, Judith (2010) The Finance Acts of 2010: a complicated start to simplification. British Tax Review, 3. pp. 197-199. Full text not available from this repository.
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Freedman, Judith (2008) Financial and tax accounting: transparency and truth. In: Schoen, W., (ed.) Tax and corporate governance. Springer. Full text not available from this repository.
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Freedman, Judith (2012) The GAAR as a Signalling Device. In: Oxford Sydney Conference, 25/03/2012, University of Sydney, Australia. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) GAAR as a process and the process of discussing a GAAR. British Tax Review (1). pp. 22-27. Full text not available from this repository.
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Freedman, Judith (2012) A GAAR for the UK - Finding the Balance. In: The UK Oil Industry Tax Committee (UKOITC) Annual Away Day 2012, 19/04/2012, Berkshire. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2013) A GAAR for the UK - role and limitations as a tool for tackling tax avoidance? In: Tax Avoidance in the 21st Century Conference, 17/05/2013, Melbourne Law School, University of Melbourne. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) A GAAR for the UK? Building on Overseas Experience. The Process of Discussing a GAAR and the GAAR as a Process. In: Oxford University Centre for Business Taxation GAAR Conference: A GAAR for the UK? Building on Overseas Experience, 10/02/2012, The Queen Elizabeth II Conference Centre, London. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) A GAAR for the UK? In: The University of New South Wales seminar, 04/04/2012, Sydney. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) A GAAR for the UK? In: Indian Merchant’s Chamber (telephone presentation), 28/04/2012, India. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) A GAAR for the UK? In: The Lisbon International & European Tax Law Seminars, Instituto de Direito Económico Financeiro e Fiscal (IDEFF), 04/05/2012, University of Portugal. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2013) GAAR panel discussion – the Goldilocks conundrum. In: Taxation Live, 25/04/2013, London. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2010) GAAR: Challenging Assumptions. Tax Journal, 1046. Link to full text available through this repository.
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Freedman, Judith (2009) A GANTIP - was it really such a bad idea? Tax Journal, 13th April 2009. pp. 8-10. Full text not available from this repository.
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Freedman, Judith (2013) General Anti-Avoidance Rules. In: The Fourth IMF Japan High Level Tax Conference for Asian Countries, Tokyo, Japan, 02/04/2013 - 04/04/2013. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) A General Anti-abuse rule for the UK - Leading, Catching Up or a New Direction? In: Institute for Austrian and International Tax Law seminar, 11/06/2012, Vienna University of Economics and Business. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) The Government's GAAR Consultation Document. In: Macfarlanes Round Table on the GAAR, 17/07/2012, London. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2010) Improving (Not Perfecting) Tax Legislation: Rules and Principles Revisited. British Tax Review, 6. Full text not available from this repository.
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Freedman, Judith (2012) Independent reviews. In: Structures, Processes and Governance in Tax Policy Making, 08/03/2012-09/03/2012, University of Oxford. Full text not available from this repository.
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Freedman, Judith (2007) Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament. The Law Quarterly Review, 123. pp. 52-90. Full text not available from this repository.
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Freedman, Judith (2008) Is Tax Avoidance 'Fair'? In: Wales, C., (ed.) Fair Tax: Towards a Modern Tax System. Smith Institute, pp. 86-95. Link to full text available through this repository.
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Freedman, Judith (2014) Is the international tax system broken? In: Oxford Academics in Japan Lecture, 18/09/2014, Tokyo, Japan. (Unpublished) Link to full text available through this repository.
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Freedman, Judith (2014) Lord Hoffmann, Tax Law and Principles. In: Oxford Law Faculty Conference: ‘The Jurisprudence of Lord Hoffmann’, 25/04/2014-26/04/2014, University of Oxford, UK. (Unpublished) Link to full text available through this repository.
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Freedman, Judith (2013) New approaches to tax avoidance and experiences with the UK GAAR. In: Corporate Income Tax in a Small Open Economy, 29/11/2013, Norwegian Tax Commission (Scheel Commission), Oslo, Norway. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2013) Operating the GAAR. In: CBT and IFA Summer Conference 2013: Taxing Business: Competitiveness, Compliance and Protecting the Tax Base, 27/06/2013, Saïd Business School, Oxford. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2011) Proposals for a UK GAAR. In: European Tax Policy Forum (ETPF) Conference, 02/11/2011, London. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2009) Reforming the Business Tax System: Does Size Matter? Fundamental Issues in Small Business Taxation. In: Krever, Richard and Evans, Chris, (eds.) Australian Business Tax Reform in Retrospect and Prospect. The Institute of Chartered Accountants in Australia/ Thomson Reuters Professional, pp. 153-178. Full text not available from this repository.
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Freedman, Judith (2011) Responsive Regulation, Risk, and Rules: Applying the Theory to Tax Practice. University of British Columbia Law Review, 44 (3).
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Freedman, Judith (2009) Section 93 and Schedule 46 - duties of senior accounting officers of large companies. British Tax Review, 5. pp. 620-625.
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Freedman, Judith (2009) Senior Accounting Officers. British Tax Review (5). pp. 620-625. Full text not available from this repository.
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Freedman, Judith (2007) The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility. In: Holder, J. and O'Cinneide, C., (eds.) Current Legal Problems. OUP. Full text not available from this repository.
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Freedman, Judith (2012) Tax Avoidance Developments in the UK. In: University of Auckland Business School Seminar, 21/03/2012, New Zealand. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2012) Tax Avoidance in the UK. In: International Fiscal Association (Sydney branch) seminar, 28/03/2012, Sydney. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2013) Tax complexity and new tax institutions: reform or confusion? In: Social & Legal Studies and the Institute of Advanced Studies Interdisciplinary Tax Colloquium: 'The Political Power of Tax Complexity', 19/09/2013, University of Birmingham Law School, Birmingham. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2010) Tax risk management and corporate taxpayers: international tax administration developments. In: Bakker, Anuschka and Kloosterhof, Sander, (eds.) Tax risk management: from risk to opportunity. IBFD. Full text not available from this repository.
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Freedman, Judith (2013) Taxation of micro and small businesses — how to deal with informal economy. In: The Fourth IMF Japan High Level Tax Conference for Asian Countries, 02/04/2013 - 04/04/2013, Tokyo, Japan. (Unpublished) Full text not available from this repository.
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Freedman, Judith (2011) Taxing Corporations: Competitiveness and Responsibility -Themes and Tensions. In: Taxing Corporations: Competitiveness, Transparency and Responsibility, 11/07/11, University of Oxford. Full text not available from this repository.
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Freedman, Judith (2012) Treading a Fine Line: Large Business, Tax Risk and Compliance. In: 10th International Conference on Tax Administration, 02/04/2012-03/04/2012, Tattersalls Club, Hyde Park, Sydney. (Unpublished) Full text not available from this repository.
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