Items where Subject is "Taxation"

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Article

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 (2018) Taxes and the location of targets.
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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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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 (2018) Cash Flow Taxes in an International Setting. American Economic Journal: Economic Policy, 10 (3). pp. 69-94.
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Auerbach, Alan J., Devereux, Michael, Keen, Michael and Vella, John International tax planning under the destination-based cash flow tax. National Tax Journal, 70 (4). pp. 783-802. Full text availability may be restricted.
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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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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). pp. 401-05. Link to full text available through 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 (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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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 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 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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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 (1990) Economic analysis and company accounts. Investigaciones Economicas, 14 (1). pp. 47-62. Full text not available from 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, 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, 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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Demetriades, Panicos, Devereux, Michael and Luintel, Kul (1998) Productivity and Financial Sector Policies: Evidence from South East Asia. Journal of Economic Behavior and Organization, 35 (1). pp. 61-82. Link to full text available through this repository.
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Devereux, Michael (2009) Budget 2010: Mind the gap...you can’t depend on growth. 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 (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 (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 (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 (2013) How we can make global companies pay their fair share of tax. Financial Times, 22nd May 2013. Link to full text available through this repository.
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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 (2012) Issues in the design of taxes on corporate profit. National Tax Journal, 65 (3). pp. 709-730. Link to full text available through this repository.
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Devereux, Michael (2010) New bank taxes, new world order? The Tax Adviser, June 2010. pp. 12-13. Full text not available from 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 (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 (1998) The Report on the Technical Committee on Business Taxation (the Mintz Report). Canadian Tax Journal, 46 (6). Link to full text available through 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 (2004) Some Optimal Tax Rules for International Portfolio and Direct Investment. Finanzarchiv, 60 (1). pp. 1-23. Link to full text available through this repository.
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Devereux, Michael (1989) Tax asymmetries, the cost of capital and investment. Economic Journal, 99 (395). pp. 103-112. Link to full text available through 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). xvii-xxxii. 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 (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. Financial Times, 3rd Dec 2012. Link to full text available through 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). pp. 105-117. Link to full text available through this repository.
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Devereux, Michael, Arulampalam, Wiji and Liberini, Federica Taxes and the Locations of Targets. Journal of Public Economics. (Accepted) Full text availability may be restricted.
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Devereux, Michael, Clemens, Fuest and Lockwood, Ben (2015) The taxation of foreign profits: A unified view. Journal of Public Economics, 125. pp. 83-97. Link to full text available through this repository.
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Devereux, Michael and Demetriades, Panicos (2000) Investment and financial restraints: theory and evidence. International Journal of Finance and Economics, 5 (4). pp. 285-296. Link to full text available through this repository.
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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: European Review of Labour and Research, 16 (1). pp. 23-28. Link to full text available through this repository.
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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. Link to full text available through this repository.
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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 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 (2015) Can taxes tame the banks? Evidence from European bank levies. The Economic Journal. (Accepted)
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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 Keuschnigg, Christian (2013) The arm's length principle and distortions to multinational firm organization. Journal of International Economics, 89 (2). pp. 432-440. Link to full text available through 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, 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 (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 (2007) 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 (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, Maffini, Giorgia and Xing, Jing (2018) Corporate Tax Incentives and Capital Structure: New Evidence from UK Firm-Level Tax Returns. Journal of Banking and Finance, 88. pp. 250-266. Full text availability may be restricted.
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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 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, Spengel, Christoph and Lammersen, Lothar (2002) Corporate taxes and inefficiency in Europe. National Tax Association. Proceedings of the Annual Conference on Taxation and Minutes of the Annual Meeting, 95. pp. 226-235. 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). Link to full text available through 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 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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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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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. Link to full text available through this repository.
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Englisch, Joachim and Cédelle, 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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Englisch, Joachim, Vella, John and Cédelle, Anzhela (2013) The Financial Transaction Tax Proposal under the Enhanced Cooperation Procedure: legal and practical considerations. British Tax Review, 2013 (2). pp. 223-259. 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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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 (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 (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 (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 (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 (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 (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 (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 (2015) Tax policy making: beyond simplification. TaxJournal. Full text availability may be restricted.
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Freedman, Judith (2006) Why Taxing the Micro-business is not simple - A Cautionary Tale from the Old World. Australasian Tax Teachers Association. Journal, 2 (1). Full text not available from this repository.
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Freedman, Judith and Crawford, Claire (2007) Small Companies Again - Section 3 Finance Act 2007. British Tax Review, 5. pp. 436-443. Full text not available from this repository.
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Freedman, Judith and Loutzenhiser, Glen (2014) Case notes: ‘Samadian v HMRC: deductibility of travel expenses when working from home'. British Tax Review, 3. pp. 248-255.
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Freedman, Judith and Vella, John (2012) Revenue Guidance : The Limits of Discretion and Legitimate Expectations. The Law Quarterly Review, 128. pp. 192-197. Full text not available from this repository.
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Fuest, Clemens (2013) Besteuerung multinationaler Unternehmen: keine Alleingänge! Wirtschaftsdienst, 93 (3). pp. 138-139. Link to full text available through this repository.
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Fuest, Clemens (2009) Beyond Eurosclerosis - Discussion. Economic Policy, 24 (59). pp. 409-461. Link to full text available through this repository.
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Fuest, Clemens (2005) Economic Integration and Tax Policy with Endogenous Foreign Firm Ownership. Journal of Public Economics, 89 (9-10). pp. 1823-1840. Link to full text available through this repository.
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Fuest, Clemens (2011) Ein Vorschlag für einen Krisenbewältigungsmechanismus in der 7 Eurozone nach 2013. Ifo Schnelldienst, 3 (64). pp. 10-13. Full text not available from this repository.
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Fuest, Clemens (2011) 'Empirische Studien zum Steuerreformkonzept einer nachgelagerten Einkommensbesteuerung' von Joachim Mitschke: ein Überblick. Finanz-Rundschau Ertragsteuerrecht, 93 (1). pp. 9-17. Link to full text available through this repository.
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Fuest, Clemens (2008) The European Commission's proposal for a common consolidated tax base. Oxford Review of Economic Policy, 24 (4). pp. 720-739. Link to full text available through this repository.
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Fuest, Clemens (2008) The European Commission’s Proposal for a Common Consolidated Corporate Tax Base. Oxford Review of Economic Policy, 24 (4). pp. 720-739. Link to full text available through this repository.
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Fuest, Clemens (2009) Household debt repayment behaviour: what role do institutions play? Discussion. Economic Policy, 24 (57). pp. 108-140. Link to full text available through this repository.
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Fuest, Clemens (2011) Shady Deals. The World Today, 67 (5). pp. 16-18. Full text not available from this repository.
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Fuest, Clemens (2009) The UK Should Increase VAT. Tax Journal, 15th June 2009. pp. 24-25. Link to full text available through this repository.
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Fuest, Clemens (2008) The relative sophistication of Chinese exports: comment on Peter Schott. Economic Policy, 23 (53). pp. 40-43. Link to full text available through this repository.
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Fuest, Clemens and Becker, Johannes (2011) Optimal tax policy when firms are internationally mobile. International Tax and Public Finance, 18 (5). pp. 580-604. Link to full text available through this repository.
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Fuest, Clemens and Becker, Johannes (2011) Source versus Residence based Taxation with International Mergers and Acquisitions. Journal of Public Economics, 95 (1-2). pp. 28-40. Link to full text available through this repository.
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Fuest, Clemens and Buettner, Thiess (2010) The Role of the Corporate Income Tax as an Automatic Stabilizer. International Tax and Public Finance, 17 (6). pp. 686-698.
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Fuest, Clemens, Hebous, Shafik and Riedel, Nadine (2011) International debt shifting and multinational firms in developing economies. Economics Letters, 113 (2). pp. 135-138. Link to full text available through this repository.
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Fuest, Clemens, Hemmelgarn, Thomas and Ramb, Fred (2007) How would the introduction of an EU-wide formula apportionment affect the size and the distribution of the corporate tax base? An analysis based on German multinationals. International Tax and Public Finance, 14 (5). pp. 605-626. Link to full text available through this repository.
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Fuest, Clemens and Huber, Bernd (2006) Can regional policy in a federation improve economic efficiency? Journal of Public Economics, 90 (3). pp. 499-511. Link to full text available through this repository.
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Fuest, Clemens, Huber, Bernd and Mintz, Jack (2005) Capital Mobility and Tax Competition. Foundations and Trends in Microeconomics, 1 (1). pp. 1-62. Link to full text available through this repository.
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Fuest, Clemens and Kolmar, Martin (2013) Endogenous Free Riding and the Decentralized User-Fee Financing of Spillover Goods in a n-Region Economy. International Tax and Public Finance, 20 (2). pp. 169-191. Link to full text available through this repository.
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Fuest, Clemens and Kolmar, Martin (2007) A theory of user fee competition. Journal of Public Economics, 91 (3-4). pp. 497-509. Link to full text available through this repository.
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Fuest, Clemens, Niehues, Judith and Peichl, Andreas (2010) The Redistributive Effects of Tax Benefit Systems in the Enlarged EU. Public Finance Review, 38 (4). pp. 473-500. Link to full text available through this repository.
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Fuest, Clemens and Peichl, Andreas (2012) European Fiscal Union: What Is It? Does It Work? And Are There Really ‘No Alternatives’? CESifo Forum, 13 (1). pp. 3-9. Link to full text available through this repository.
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Fuest, Clemens, Peichl, Andreas and Dolls, Mathias (2010) Wie wirken die automatischen stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU-Staaten und den USA. Perspektiven der Wirtschaftspolitik, 11 (2). pp. 132-145. Link to full text available through this repository.
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Fuest, Clemens, Peichl, Andreas and Schaefer, Thilo (2008) Is a flat tax reform feasible in a grown-up democracy of western Europe? A simulation study for Germany. International Tax and Public Finance, 15 (5). pp. 620-636. Link to full text available through this repository.
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Fuest, Clemens and Schneider, Friedrich (2012) Tax Evasion, Tax Avoidance and Shadow Economy: Introduction. International Tax and Public Finance, 19 (1). pp. 1-4. Link to full text available through this repository.
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Guceri, Irem (2018) Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes. International Tax and Public Finance, 25 (1). pp. 1-63. Link to full text available through this repository.
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Guceri, Irem and Liu, L (2019) Effectiveness of Fiscal Incentives for R&D: Quasi-experimental evidence. American Economic Journal: Economic Policy, 11 (1). pp. 266-291. Link to full text available through this repository.
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Huizinga, Harry and Voget, Johannes (2009) International taxation and the direction and volume of cross-border M&As. The Journal of Finance, 64 (3). pp. 1217-1249.
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Huizinga, Harry, Voget, Johannes and Wagner, Wolf (2012) Who Bears the Burden of International Taxation? Evidence from Cross-Border M&As. Journal of International Economics, 88 (1). pp. 186-197. Link to full text available through this repository.
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Hyun-Ju, K and Riedel, Nadine (2010) Assessing the Localization Pattern of German Manufacturing and Service Industries. Regional Studies, 48 (5). Full text not available from this repository.
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Karkinsky, Tom and Riedel, Nadine (2012) Corporate Taxation and the Choice of Patent Location within Multinational Firms. Journal of International Economics, 88 (1). pp. 176-185. Link to full text available through this repository.
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Keuschnigg, Christian and Devereux, Michael (2013) The arm’s length principle and distortions to multinational firm organization. Journal of International Economics, 89 (2). pp. 432-440. Link to full text available through this repository.
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Koh, Hyun-Ju and Riedel, Nadine (2012) Assessing the localization pattern of German manufacturing and service industries: a distance-based approach. Regional Studies, 48 (5). pp. 823-843. Link to full text available through this repository.
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Koh, Hyun-Ju, Riedel, Nadine and Bohm, Tobias (2013) Do governments tax agglomeration rents? Journal of Urban Economics, 75. pp. 92-106. Link to full text available through this repository.
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Krautheim, Sebastian and Schmidt-Eisenlohr, Tim (2011) Heterogeneous Firms, ‘Profit Shifting’ FDI and International Tax Competition. Journal of Public Economics, 95 (1-2). pp. 122-133. Link to full text available through this repository.
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Liu, Li (2014) Income taxation and business incorporation: evidence from the early twentieth century. National Tax Journal, 67 (2). pp. 387-418. Full text not available from this repository.
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Liu, Li and Altshuler, Rosanne (2011) Measuring the burden of the corporate income tax under imperfect competition. National Tax Journal, 66 (1). pp. 215-238. Full text not available from this repository.
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Liu, Li and Harper, Andrew (2013) Temporary increase in annual investment allowance: a 2013 Finance Act note. British Tax Review, 4. pp. 385-394.
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Liu, Li and Nouri, Hossein (2009) The Use of Business Balanced Scorecard in China: The Impact of Chinese Cultural and Social Context. International Journal of Management Theory and Practices, 10 (1). pp. 22-39. Full text not available from this repository.
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Lockwood, Ben and De Meza, David (2010) Too much investment? A problem of endogenous outside options. Games and Economic Behaviour, 69 (2). pp. 503-511.
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Lockwood, Ben and Keen, Michael (2010) The value added tax: Its causes and consequences. Journal of Development Economics, 92 (2). pp. 138-151. Link to full text available through this repository.
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Lockwood, Ben and Migali, Giuseppe (2009) Did the single market cause competition in excise taxes? Evidence from EU countries. The Economic Journal, 119 (536). pp. 406-429. Link to full text available through this repository.
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Lockwood, Ben and Whalley, John (2010) Carbon-motivated Border Tax Adjustments: Old Wine in Green Bottles? The World Economy, 33 (6). pp. 810-819. Link to full text available through this repository.
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Loomer, Geoffrey (2009) The Vodafone Essar Dispute: Inadequate Tax Principles Create Difficult Choices for India. National Law School of India Review, 89. Full text not available from this repository.
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Loretz, Simon (2008) Corporate taxation in the OECD in a wider context. Oxford Review of Economic Policy, 24 (4). pp. 639-660. Link to full text available through this repository.
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Loretz, Simon (2007) Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries. Fiscal Studies, 28 (2). pp. 227-249. Link to full text available through this repository.
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Loretz, Simon and Moore, Padraig (2013) Corporate tax competition between firms. International Tax and Public Finance, 20 (5). pp. 725-752. Link to full text available through this repository.
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Maffini, Giorgia (2013) Corporate tax policy under the Labour government: 1997-2010. Oxford Review of Economic Policy, 29 (1). pp. 142-164. Link to full text available through this repository.
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Maffini, Giorgia (2007) Encouraging savings through tax-preferred accounts. OECD Tax Policy Studies, 15 (2). pp. 1-130. Link to full text available through this repository.
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Maffini, Giorgia and Mokkas, Socrates (2011) Profit-shifting and Measured Productivity of Multinational Firms. Oxford Bulletin of Economics and Statistics, 73 (1). pp. 1-20. Link to full text available through this repository.
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Niepmann, Friederike and Schmidt-Eisenlohr, Tim (2011) Bank bailouts in a global economy: the challenges for cooperation. CentrePiece, 15 (3). pp. 20-23. Link to full text available through this repository.
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Niepmann, Friederike and Schmidt-Eisenlohr, Tim (2013) Bank bailouts, international linkages, and cooperation. American Economic Journal: Economic Policy, 5 (4). pp. 270-305. Link to full text available through this repository.
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Riedel, Nadine (2011) Taxing Multinationals under Union Wage Bargaining. International Tax and Public Finance, 18 (4). pp. 399-421. Link to full text available through this repository.
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Riedel, Nadine (2010) The downside of formula apportionment: evidence on factor demand distortion. International Tax and Public Finance, 17 (3). pp. 236-258. Link to full text available through this repository.
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Riedel, Nadine and Runkel, Marco (2007) Company Tax Reform with a Water's Edge. Journal of Public Economics, 91 (7-8). pp. 1533-1554. Link to full text available through this repository.
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Riedel, Nadine and Schildberg-Horisch, Hannah (2013) Asymmetric obligations. Journal of Economic Psychology, 35. pp. 67-80. Link to full text available through this repository.
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Schmidt-Eisenlohr, Tim (2011) Towards a theory of trade finance. Journal of International Economics, 91 (1). pp. 96-112. Link to full text available through this repository.
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Simmler, Martin and Fossen, Frank M (2016) Personal taxation of capital income and the financial leverage of firms. International Tax and Public Finance, 23 (1). pp. 48-81. Link to full text available through this repository.
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Simpson, Helen (2012) How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK. The World Economy, 35 (3). pp. 243-272. Link to full text available through this repository.
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Simpson, Helen (2012) Investment abroad and labour adjustment at home: evidence from UK multinational firms. Canadian Journal of Economics, 45 (2). pp. 698-731. Full text not available from this repository.
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Ulph, Alistair and Ulph, David (2007) Climate change: environmental and technology policies in a strategic context. Environmental and Resource Economics, 37 (1). pp. 159-180. Link to full text available through this repository.
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Vella, John (2007) Departing from the legal substance of transactions in the corporate field: the Ramsay Approach beyond the tax sphere. The Journal of Corporate Law Studies, 7 (2). pp. 243-283. Full text not available from this repository.
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Vella, John (2012) Eclipse Film Partners No 35 LLP v HMRC: A Different Approach to Tax Avoidance from MCashback? British Tax Review, 3. pp. 252-261. Full text not available from this repository.
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Vella, John (2012) A European Financial Transaction Tax? Banking Today (64). Full text not available from this repository.
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Vella, John (2012) The Financial Transaction Tax Debate: Some Questionable Claims. Intereconomics, 47 (2). pp. 90-95. Full text not available from this repository.
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Vella, John (2008) Sham Transactions. Lloyd's Maritime & Commercial Law Quarterly, 4. pp. 488-512. Full text not available from this repository.
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Vella, John, Freedman, Judith and Loomer, Geoffrey (2009) Corporate Tax Risk and Tax Avoidance: New Approaches. British Tax Review, 1. pp. 74-116. Full text not available from this repository.
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Vella, John, Fuest, Clemens and Schmidt-Eisenlohr, Tim (2011) The EU Commission’s Proposal for a Financial Transaction Tax. British Tax Review, 6. Full text not available from this repository.
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Voget, Johannes (2011) Relocation of Headquarters and International Taxation. Journal of Public Economics, 95 (9-10). pp. 1067-1081. Full text not available from this repository.
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Xing, Jing (2012) Tax Structure and Growth: How Robust is the Empirical Evidence? Economics Letters, 117 (1). pp. 379-382. Link to full text available through 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 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 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 (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 (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 (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 (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 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 (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 (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) 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 (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 (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 (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 (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 (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 (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 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 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 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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Book

Devereux, Michael, ed. (1996) The Economics of Tax Policy. Oxford University Press. ISBN 978-0198774297 Full text not available from this repository.
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Barrientos, Stephanie and Dolan, Catherine, eds. (2006) Ethical Sourcing in the Global Food System. Earthscan. ISBN 9781844071999 Full text not available from this repository.
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Andrus, JL and Collier, Richard (2017) Transfer Pricing and the Arm's Length Principle after BEPS. Oxford University Press, Oxford. ISBN 9780198802914 Link to full text available through this repository.
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Devereux, Michael, Pearson, Mark and Birch Sorensen, Peter (1992) Taxing Profits in a Global and Economy: Domestic and International Issues. OECD Publishing, Paris. ISBN 978-9264135963 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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Freedman, Judith (2007) Beyond Boundaries: developing approaches to tax avoidance and tax risk management. Centre for Business Taxation.
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Fuest, Clemens (2009) Reform des Finanzföderalismus in Deutschland. Stiftung Marktwirtschaft. Full text not available from this repository.
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Fuest, Clemens and Zodrow, George R. (2013) Critical issues in taxation and development. CESifo Seminar Series . MIT Press, Cambridge, MA. ISBN 978-0262018975 Full text not available from this repository.
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Pirlot, Alice (2017) Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection. Edward Elgar Publishing. ISBN 978-1-78643-550-7 Link to full text available through 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 (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 (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 (2013) VAT Exemptions: Consequences and Design Alternatives. Kluwer Law International. Full text not available from this repository.
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Book Section

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, Oxford, pp. 837-913. ISBN 978-0199553754 Link to full text available through this repository.
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Bilicka, Katarzyna, Devereux, Michael and Fuest, Clemens (2012) The Effects of Fiscal Consolidation on Short-Term Growth: A Review and Implications for the UK. In: Alworth, Julian S. and Arachi, Giampaolo, (eds.) Taxation and the Financial Crisis. Oxford University Press, Oxford, pp. 231-256. ISBN 978-0199698165 Full text not available from 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 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, Berlin, pp. 52-75. ISBN 978-0387505275 Full text not available from this repository.
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Bond, Stephen, Devereux, Michael and Klemm, Alexander (2007) 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, New York, pp. 41-75. ISBN 978-0521870221 Full text not available from this repository.
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Cédelle, Anzhela (2012) EU legislative process and the national parliaments: symbolic importance and practical implications of the Treaty of Lisbon. In: Huber, P. M. and Ziegler, K., (eds.) The EU and National Constitutional Law. Richard Boorberg Verlag, Stuttgart, pp. 133-152. ISBN 978-3415048287 Full text not available from this repository.
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Cédelle, Anzhela (2016) Enhanced cooperation: A way forward for tax harmonidation in the EU? In: Englisch, Joachim, (ed.) International Tax Law and New Challenges by Constitutional and Legal Pluralism. GREIT Series . IBFD, Amsterdam, pp. 165-206. ISBN 978-90-8722-374-8 Full text not available from this repository.
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Cédelle, Anzhela (2015) The taxation of non-profit organizations after Stauffer. In: Haslehner, Werner, Kofler, Georg and Rust, Alexander, (eds.) Landmark Decisions of the ECJ in Direct Taxation. Kluwer Law International, Alphen aan den Rijn. ISBN 9789041166197 Full text not available from this repository.
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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 (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, Oxford, pp. 110-134. ISBN 978-0198297833 Full text not available from this repository.
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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 (2003) Recent policy initiatives in the international taxation of capital. In: Lymer, A and Salter, D, (eds.) Contemporary Issues in Taxation Research. Ashgate Publishing, Aldershot, pp. 125-144. ISBN 978-0754631422 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, Kiel, pp. 169-196. ISBN 978-3161465192 Full text not available from 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. Series on international taxation, 34 (34). Wolters Kluwer Law International, Alphen aan den Rijn. ISBN 978-9041128294 Full text not available from this repository.
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Devereux, Michael (1997) The UK experience of taxing oil production. In: Helm, Dieter, Kay, J A. and Thompson, D J., (eds.) The Market for Energy. Clarendon Press, Oxford. ISBN 978-0-19-828608-0 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 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 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 Loretz, Simon (2009) 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, Paris. ISBN 978-2130568971 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 and Vella, John (2017) Implications of digitalisation for international corporate tax reform. In: Digital Revolutions in Public Finance. International Monetary Fund, Washington DC, pp. 91-112. ISBN 9781484315224 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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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 (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 (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 (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 (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 (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 (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 (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 (2016) The UK GAAR. In: Lang, M, (ed.) General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post BEPS Tax World? European and International Tax Law and Policy Series (3). IBFD, Amsterdam, pp. 741-764. ISBN 978-90-8722-358-8 Link to full text available through this repository.
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Freedman, Judith and Crawford, Claire (2010) Small Business Taxation. In: 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 for the Institute for Fiscal Studies, pp. 1028-1099. Full text not available from this repository.
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Freedman, Judith and Crawford, Claire (2008) Small Business Taxation. A special study of the structural issues surrounding the taxation of business profits of owner managed firms. In: Mirrlees Review. The Institute for Fiscal Studies/Oxford University Press. Full text not available from this repository.
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Freedman, Judith, Loomer, Geoffrey and Vella, John (2012) Analysing the Enhanced Relationship between Corporate Taxpayers and Revenue Authorities: a UK Case Study. In: Oats, L., (ed.) Taxation. A Fieldwork Research Handbook. Routledge. Full text not available from this repository.
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Freedman, Judith, Loomer, Geoffrey and Vella, John (2010) Analyzing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: A U.K. Case Study. In: Oats, L., (ed.) IRS Research Bulletin, Proceedings of the 2009 IRS Research Conference. The Department of the Treasury Internal Revenue Service, pp. 103-148. Full text not available from this repository.
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Freedman, Judith and Macdonald, Graeme (2012) The Nature of the Directive: Rules or Principles? In: The KPMG Guide to CCCTB. KPMG International Cooperative in collaboration with KPMG's EU Tax Centre, pp. 19-65. Full text not available from this repository.
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Freedman, Judith and Macdonald, Graeme (2008) The Tax Base for CCCTB: The Role of Principles. In: Lang, Michael, Pistone, P., Schuch, J. and Staringer, C., (eds.) Common Consolidated Corporate Tax Base (CCCTB). Linde. Full text not available from this repository.
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Freedman, Judith and Vella, John (2011) HMRC’S management of the UK tax system: the boundaries of legitimate discretion. In: Evans, Chris, Freedman, Judith and Krever, Richard, (eds.) The delicate balance: revenue authority discretions and the rule of law. Amsterdam: International Bureau of Fiscal Documentation, pp. 79-120. Full text not available from this repository.
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Freedman, Judith, Vella, John and Loomer, Geoffrey (2008) Moving beyond avoidance? Tax risk and the relationship between large business and HMRC. In: Freedman, Judith, (ed.) Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management. Oxford University Centre for Business Taxation. Full text not available from this repository.
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Fuest, Clemens (2009) Der Vorschlag der Europäischen Kommission für eine Gemeinsame Konsolidierte Bemessungsgrundlage der Körperschaftsteuer. In: Konrad, Kai, (ed.) Einnahmen- und Steuerpolitik in Europa: Herausforderungen und Chancen. Peter Lang Verlag. Full text not available from this repository.
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Fuest, Clemens (2009) Deutschland dem Internationalen Steuerwettbewerb gewachsen? In: Luedicke, J., (ed.) Wo steht das deutsche Internationale Steuerrecht? Otto Schmidt. Full text not available from this repository.
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Fuest, Clemens (2010) Die Schuldenschranke löst nicht alle Probleme, führt aber zu einer besseren Finanzpolitik. In: Kastrop, C, Scheufelen, G. M. and Sudhof, M., (eds.) Die neuen Schuldenregeln im Grundgesetz. Zur Fortentwicklung der bundesstaatlichen Finanzbeziehungen. Berliner Wissenschafts-Verlag, pp. 46-49. Full text not available from this repository.
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Fuest, Clemens (2009) Herausforderungen bei der Sanierung der Staatsfinanzen. In: Stiftung, W. Raymond, (ed.) Solide Staatsfinanzen. BDA. Full text not available from this repository.
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Fuest, Clemens (2009) Sind unsere sozialen Sicherungssysteme generationengerecht? In: Goldschmidt, N., (ed.) Generationengerechtigkeit. GRIN Verlag. Full text not available from this repository.
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Fuest, Clemens (2010) Steuersysteme in Europa: Quo Vadis? In: Kruthoffer-Röwekamp, J., (ed.) Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkten Steuern. Nomos, pp. 167-179. Full text not available from this repository.
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Fuest, Clemens (2010) Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen. In: Kessler, Wolfgang, Förster, Guido and Watrin, Christoph, (eds.) Unternehmensbesteuerung. Beck C. H.. Full text not available from this repository.
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Fuest, Clemens, Förster, Guido and Watrin, Christoph (2010) Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen. In: Kessler, Wolfgang, Förster, Guido and Watrin, Christoph, (eds.) Unternehmensbesteuerung : festschrift für Norbert Herzig zum 65 geburtstag. Beck CH. Full text not available from this repository.
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Fuest, Clemens, Hebous, Shafik and Riedel, Nadine (2013) International profit shifting and multinational firms in developing economies. In: Fuest, Clemens and Zodrow, George, (eds.) Critical issues in taxation and development. CESifo Seminar Series . MIT Press, Cambridge, MA, pp. 145-156. ISBN 978-0262018975 Full text not available from this repository.
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Fuest, Clemens, Maffini, Giorgia and Riedel, Nadine (2013) Do corruption and taxation affect corporate investment in developing countries? In: Fuest, Clemens and Zodrow, George, (eds.) Critical issues in taxation and development. CESifo Seminar Series . MIT Press, Cambridge, MA, pp. 65-82. ISBN 978-0262018975 Full text not available from this repository.
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Fuest, Clemens and Riedel, Nadine (2012) Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting. In: Reuter, Peter, (ed.) Draining Development?:Controlling Illicit Flows of Funds from Developing Countries. World Bank Press. Full text not available from this repository.
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Fuest, Clemens and Thoene, Michael (2008) Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende? In: Schulze, G and Thoene, Michael, (eds.) Reformen fuer Deutschland. Gebundenes Buch. Full text not available from this repository.
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Maffini, Giorgia (2007) Corporate Tax Systems and Policies for Attracting FDI. In: Barreix, Alberto, Bernardi, Luigi, Marenzi, Anna and Profeta, Paola, (eds.) Tax Systems and Tax Reforms in Latin America. Routledge. Full text not available from this repository.
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Pirlot, Alice (2017) Environmental taxes. In: Cottier, Thomas and Nadakavukaren Schefer, Krista, (eds.) Elgar Encyclopedia of International Economic Law. Edward Elgar, pp. 628-629. ISBN 9781784713539 Link to full text available through this repository.
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Vella, John (2011) The Assymetrical Treatment of Debt and Equity Under UK Tax Law. In: Prentice, Dan and Reisberg, Arad, (eds.) Corporate Finance Law in the UK and EU. Oxford University Press. ISBN 978-0199589616 Full text not available from this repository.
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Vella, John (2014) Regulatory choice: observations on the recent experience with corrective taxes in the financial sector. In: Ringe, W. G. and Huber, P. M., (eds.) Legal challenges in the global financial crisis: bail-outs, the Euro, and regulation. Hart Publishing, Oxford. ISBN 978-1849464390 Full text not available from this repository.
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Vella, John (2013) Sham, tax avoidance and a ‘realistic view of facts’. In: Simpson, Edwin and Stewart, Miranda, (eds.) Sham Transactions. Oxford University Press. Link to full text available through this repository.
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Vella, John (2011) Sparking regulatory competition in European company law – a response. In: de la Feria, Rita and Vogenauer, Stefan, (eds.) Prohibition of Abuse of Law: A New General Principle of EU Law. Hart Publishing, pp. 127-136. Full text not available from this repository.
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Vella, John (2011) The asymmetrical treatment of debt and equity finance under UK tax law. In: Reisberg, Arad and Prentice, Dan, (eds.) Corporate Finance Law in the UK and EU. OUP. Full text not available from this repository.
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Vella, John and Cédelle, Anzhela (2017) Differentiated Integration in the EU: Lessons from the Financial Transaction Tax. In: Snell, J and Koutrakos, P, (eds.) Research Handbook on the Law of the EU's Internal Market. Edward Elgar, pp. 350-383. Full text not available from this repository.
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Vella, John, Freedman, Judith and Loomer, Geoffrey (2010) Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study. In: Dalton, James and Gangi, Martha Eller, (eds.) The IRS Research Bulletin: Proceedings of the 2009 IRS Research Conference. Internal Revenue Service, pp. 103-151. Link to full text available through this repository.
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Vella, John and Prentice, Dan (2009) Some aspects of capital maintenance law in the UK. In: Tison, M, De Wulf, H, Van der Elst, C and Steennot, R, (eds.) Essays in honour of Eddy Wymeersch - Perspectives in Company Law and Financial Regulation. Cambridge University Press. ISBN 978-0521515702 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 (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 (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 (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 (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 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 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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Monograph

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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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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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) 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 (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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Cédelle, Anzhela (2013) The balance of competences between the United Kingdom and the European Union: taxation. Project Report. Oxford University Centre for Business Taxation. Link to full text available through 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 (2007) Deductability of Interest for Corporation Tax. Project Report. Centre for Business Taxation.
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Devereux, Michael Tax transparency and tax coordination: a new era for tax reforms in a globalised world. Technical Report. Oxford University Centre for Business Taxation, Oxford.
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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 (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, Bennett, Mary, Freedman, Judith, Hearson, Martin, Lenon, Chris, Loutzenhiser, Glen, McNair, David, Morris, Wiliam, Parry, Richard, Shackleford, Douglas, Symons, Susan and Schatan, Roberto (2011) Transparency in reporting reporting financial data by multinational corporations. Technical Report. Oxford University Centre for Business Taxation, Oxford.
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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, 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. Full text not available from 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 Fuest, Clemens (2009) Corporate income tax coordination in the European Union. Project Report. Centre for Business Taxation.
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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) 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 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, 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, 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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Freedman, Judith, Loomer, Geoffrey and Vella, John (2007) Moving Beyond Avoidance? Tax Risk and the Relationship between Large Business and HMRC. Project Report. Centre for Business Taxation.
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Freedman, Judith, Ng, Francis and Vella, John HMRC's relationship with business. Project Report. Oxford University Centre for Business Taxation. Link to full text available through this repository.
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Lepoev, Strahil Northern Ireland Corporation Tax Policy Paper. Technical Report. Oxford University centre for Business Taxation, Oxford.
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Liu, Li How large is the social cost of taxing profit? Technical Report. Oxford University Centre for Business Taxation, Oxford.
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Loomer, Geoffrey and Maffini, Giorgia (2009) Tax Havens and the Financial Crisis. Project Report. Centre for Business Taxation.
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Luporini, Juliet, Morgan, Brian, Simpson, Helen, Sutton, Chris and Swallow, David (2012) Business Rates Wales Review: Incentivising Growth. Project Report. Welsh Assembly Government, Wales. Link to full text available through this repository.
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Maffini, Giorgia (2015) A British lesson in corporate income tax. Technical Report. Oxford University Centre for Business Taxation, Oxford.
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Simpson, Helen, Warda, Jacek, Mohnen, Pierre, Lokshin, Boris, Mairesse, Jacques and Ientile, Damien (2008) Comparing practices in R&D tax credits evaluation. Project Report. European Commission.
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Wales, Christopher J and Wales, Christopher P (2012) Structures, processes and governance in tax policy-making: an initial report. Project Report. Oxford University Centre for Business Taxation, Oxford.
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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 la Feria, Rita (2011) VAT: A new dawn for fiscal neutrality? Project Report. Centre for Business Taxation.
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Oxford Saïd Research Paper

Auerbach, Alan J., Devereux, Michael, Keen, Michael and Vella, John (2017) Destination-Based Cash Flow Taxation. Saïd Business School Working Paper, Centre for Business Taxation Working Paper, Oxford.