2023

The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

The effects of EU formula apportionment on corporate tax revenues

The elasticity of corporate taxable income: new evidence from UK tax records

The EU Anti-Tax Avoidance Directive: A UK Perspective

The EU VAT treatment of public sector bodies: slowly moving in the wrong direction

The European Commission's proposal for a common consolidated corporate tax base

The European Economic Advisory Group Report on the European Economy

The evolution and convergence of OECD tax systems

The Evolution of Thinking on Tax and the Digitalisation of Business 1996-2018

The Finance Acts of 2010: a complicated start to simplification

The Financial Transaction Tax and the internal market

The financial transaction tax debate: some questionable claims

The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations

The future for tax: the next five years and beyond

The GAAR and the taxing of democracy: expert comment

The Global Minimum Tax

The Global Minimum Tax Raises More Revenues than you Think, or Much Less

The Government's deficit reduction plan depends on optimistic GDP growth forecast

The impact of investment incentives: evidence from UK corporation tax returns

The impact of tax incentives on the economic activity of entrepreneurs

The impact of the Centros line of case-law and its concept of abuse of law on domestic company law - a response

The Impact of the Global Minimum Tax on Tax Competition

The impact of the OECD/G20 Base Erosion and Profit Shifting project on the task for developing countries of applying the Arm's Length Principle in practice

The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview