2008

Academic publications

Steve Bond and John Van Reenen, ‘Microeconomic Models of Investment and Employment’ in James Heckman & Edward Leamer (ed.) Handbook of Econometrics, Elsevier, 2007

Nick Bloom, Stephen Bond and John Van Reeen, ‘Uncertainty and Investment Dynamics’, Review of Economic Studies, 74/2, 391-415, 2007

Rita de la Feria, ‘When Do Dealings in Shares Fall within the Scope of VAT? ', EC Tax Review,17/1, 24-40, 2008

Rita de la Feria, ‘Prohibition of Abuse of (Community) Law – The Creation of a New General Principle of EC Law Through TaxCommon Market Law Review, 45/2, 395-441, 2008

Rita de la Feria, ‘Evolução do Conceito de Abuso do Direito no Âmbito do Direito Fiscal Comunitário’ Revista de Finanças Públicas e Direito Fiscal, 1/2, 197-226, 2008

Rita de la Feria and Ana Paula Dourado, ‘Thin Capitalization Rules in the Context of the CCCTB’ in Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer (eds), Common Consolidated Corporate Tax Base, Vienna: Linde Verlag, 2008

Rita de la Feria,  A Handbook of EU VAT Legislation, Loose-leaf, Supplements 6 and 7, London: Kluwer Law International, 2008

Michael Devereux, Ben Lockwood, and Michela Redano, ‘Do Countries Compete over Corporate Taxes?Journal of Public Economics, 91, 1197-1218, 2008

Michael Devereux and Simon Loretz, ‘The effects of EU formula apportionment on corporate tax revenues’, Fiscal Studies 29, 1-33, March 2008

Judith Freedman and Claire Crawford, ‘Small Companies Again - Section 3 Finance Act 2007British Tax Review, 436, 2007

Judith Freedman, ‘Financial and Tax Accounting: Transparency and 'Truth'’ in Wolfgang Schön (ed), Tax and Corporate Governance, Springer, 2008

Judith Freedman and Graeme Macdonald, ‘The Tax Base for CCCTB: The Role of Principles’  in Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer (eds), Common Consolidated Corporate Tax Base, Vienna: Linde Verlag, 2008 

Judith Freedman, ‘Epilogue: Establishing the foundations of tax law in UK universities’ in John Avery Jones,  Judith Freedman, Peter Harris, and David Oliver, Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley, Cambridge: CUP, 2008

Judith Freedman, ‘Is Tax Avoidance ‘Fair’?’ in Chris Wales (ed) Fair Tax: Towards a Modern Tax System, London: Smith Institute, 2008 

Judith Freedman (editor), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management, Oxford: Oxford University Centre for Business Taxation, 2008

Judith Freedman, Geoffrey Loomer and John Vella, “Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC” in Beyond Boundaries, above. 

Alan Auerbach, Michael Devereux and Helen Simpson, ‘Taxing Corporate Income’ in Reforming the Tax System for the 21st Century: The Mirrlees Review, Oxford: OUP, 2008.

Judith Freedman, ‘Small Business Taxation’ (with Claire Crawford) in Reforming the Tax System for the 21st Century: The Mirrlees Review, Oxford: OUP, 2008. 

Harrry Huizinga and Johannes Voget, ‘International Taxation and the Direction and Volume of Cross-border M&As’, Journal of Finance.

Policy articles

Michael Devereux and Rita de la Feria, ‘VAT – Unjust EnrichmentThe Tax Journal, 12 May 2008

Judith Freedman, ‘Small Business Tax- Where do we go from here?Tax Adviser, June 2008.

Giorgia Maffini. Chi paga realmente l’ires? Ancora brutte notizie per i lavoratori dipendenti  (Who really pays the corporate income tax? Bad news for the employees).  www.nelmerito.com