2023

Public good provision, commuting and local employment

Public pressure and corporate tax behaviour

Public sector finances and the crisis

Public sector finances and the crisis: a VAT rise could help

Putting technology to good use for society: the role of corporate, competition and tax law

R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities

R&D Tax Incentives

Rank Group. VAT exemption on gambling. Principle of fiscal neutrality. Court of Justice

Recent Policy Initiatives in the International Taxation of Capital 1

Reforming an asymmetric union: on the virtues of dual tier capital taxation

Reforming the business tax system: does size matter?

Regulatory choice: observations on the recent experience with corrective taxes in the financial sector

Regulatory competition in capital standards with selection effects among banks

Reimagining capital income taxation

Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Remote Working and the Threshold PE Test

Research and Innovation for Smart Specialization Strategy

Residual profit allocation by income

Response to consultation document "Improving Large Business Tax Compliance" published by HMRC on July 22 2015.

Response to the consultation on the tax deductibility of corporate interest expense

Responsive regulation, risk and rules: applying the theory to tax practice

Restoring trust

Restoring Trust in the 'Fairness' of Corporate Taxation

Rethinking Legal Taxonomies for the Gig Economy