Publications 2009

Books

Rita de la Feria 2009, The EU VAT system and the internal market, IBFD, Amsterdam

Rita de la Feria 2004, A handbook of EU VAT legislation, Kluwer Law International, The Hague/London/New York

Book chapters

Judith Freedman & Claire Crawford, ‘Small business taxation’ in Institute for Fiscal Studies (ed.), Dimensions of tax design: The Mirrlees Review, OUP, Oxford (forthcoming)

Alan Auerbach, Michael Devereux & Helen Simpson, ‘Taxing corporate income’, in Institute for Fiscal Studies (ed.), Dimensions of tax design; The Mirrlees Review, OUP, Oxford (2009) 

Judith Freedman  (2009) ‘Reforming the business tax system: does size matter? Fundamental Issues in small business taxation’ in Christopher Evans and Rick Krever (eds), Australian business tax reform in retrospect and prospect, Thomson Reuters, Australia 

Michael Devereux & Simon Loretz (2008), ‘Evidence of tax competition: A review’  in Michel Aujean and Christian Saint-Étienne (eds.), Stratégies fiscales des états et des entreprises: Souveraineté et concurrence, Presses Universitaires de France, Descartes & Cie, Paris. 

Ruud De Mooij & Michael Keen (2008), 'Tax policy and subsidiarity in the European Union’, in George Gelauff, Isabel Grilo and Arjan Lejour (eds.), Subsidiarity and economic reform in Europe, Springer

Journal articles

Johannes Becker &  Clemens Fuest, ‘Tax enforcement and tax havens under formula apportionment’, forthcoming in International Tax and Public Finance, Springer.

Johannes Becker &  Clemens Fuest, ‘Taxing foreign profits with international mergers and acquisitions’, International Economic Review 51(1).

Johannes Becker &  Clemens Fuest, ‘EU regional policy and tax competition’, European Economic Review 54(1), Elsevier.

Johannes Becker &  Clemens Fuest, ‘Internationalization and business tax revenue - evidence from Germany’, International Tax and Public Finance17(2), Springer

Johannes Becker & Nadine Riedel, ‘Verschaerfen multinationale unternehmen den steuerwettbewerb’, Jahrbuch fuer Wirtschaftswissenschaften, 60(1) 57-68De Gruyter

Nadine Riedel, ‘The downside of formula apportionment – evidence on factor demand distortions", International Tax and Public Finance 17(3) 236-258Springer.

Peter Egger, Simon Loretz, Michael Pfaffermayr & Hannes Winner, ‘Firm-specific forward-looking effective tax rates’, International Tax and Public Finance 16Springer

Peter Egger, Simon Loretz, Michael Pfaffermayr & Hannes Winner, ‘Bilateral effective tax rates and foreign direct Investment’, International Tax and Public Finance, Springer

Rita de la Feria (2009), ‘The EU VAT treatment of public sector bodies: slowly moving in the wrong direction’, Intertax 37(3), 148-165, Wolters Kluwer

Rita de la Feria (2009), ‘Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitário’, Revista Fórum de Direito Tributário 40, 29-51

Michael P Devereux & Clemens Fuest (2009), ‘Is the corporation tax an effective automatic stabilizer?’, National Tax Journal 62(3), 429-437, National Tax Association.

Clemens Fuest 2009, ‘Beyond eurosclerosis: discussion’, Economic Policy 59, 445-447, OUP.

Judith Freedman, Geoffrey Loomer & John Vella, J 2009, ‘Corporate tax risk and tax avoidance: new approaches’, British Tax Review 1, 74-116

Judith Freedman 2009, 'A GANTIP. Was it really such a bad idea?', The Tax Journal, 13 April 2009 

Clemens Fuest 2009, ‘Household debt repayment behaviour: What role do institutions play?’, Economic Policy Discussion 57, 133-136

Ben Lockwood & Giuseppe Migali 2009, ‘Did the single market cause competition in excise taxes? Evidence From EU countries’, The Economic Journal, 119, 536, 406-429, OUP

Harry Huizinga & Johannes Voget 2009, ‘International taxation and the direction and volume of cross-border M&As’, Journal of Finance, 64, 3, 1217-1249 

Johannes Becker & May Elsayyad 2009, ‘The evolution and convergence of OECD tax systems’, Intereconomics: Review of European Economic Policy, 44, 2, 105-113, Springer

Rita de la Feria 2008, ‘HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT, British Tax Review 5, 556-563

Ruud De Mooij & Gaetan Nicodeme 2008, ‘Corporate tax policy and incorporation in the EU’, International Tax and Public Finance 15 (4), 478-498, Springer

Michael P Devereux & Rita de la Feria 2008, ‘VAT – unjust enrichment’, Tax Journal 933, 13-15

Michael P Devereux 2008, ‘Business taxation in a globalized world.’ Oxford Review of Economic Policy 24 (4), 625–638, OUP

Michael P Devereux 2008, ‘Taxation of outbound direct investment: economic principles and tax policy considerations.’ Oxford Review of Economic Policy 24 (4), 698–719, OUPress; reprinted in John Head & Rick Krever, R (eds) 2009, Tax reform in the 21st century, Kluwer.

Clemens Fuest  2008, ‘The European Commission’s proposal for a common consolidated corporate tax base.Oxford Review of Economic Policy 24 (4), 720-739.

Clemens Fuest, Andreas Peichl & Thilo Schaefer 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, 620-636. 

Simon Loretz 2008, ‘Corporate taxation in the OECD in a wider contextOxford Review of Economic Policy 24 (4), 639-660. 

Reports 

Micheal Devereux, Christina Elschner, Dieter Endres, Jost .H. Heckemeyer, Michael Overesch, Ulrich Schreiber, & Christoph Spengel, Effective tax rates on investment in the EU, 1998-2007, Brussels: European Commission (September 2008)

Micheal Devereux & Ruud de Mooij,  Alternative Systems of Business Taxation in Europe: an applied analysis of ACE and CBIT reforms, Brussels: European Commission Taxation Paper 17 (June, 2009)

Policy articles

Micheal Devereux & Judith Freedman,  ‘The systems must change’ (published in The Guardian, 9 February 2009) 

Rita de la Feria, ‘EU Council approves derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud’ 

Rita de la Feria, ‘Weald Leasing. Reference from Court of Appeal for an ECJ preliminary ruling regarding the application of the abuse of law test to leasing structures’ 

Rita de la Feria, 2009, ‘Commission v Ireland. Activities carried out by public authorities. ECJ’, Highlights & Insights on European Taxation, 10, Wolters Kluwer

Rita de la Feria, & Michael Walpole 2009, ‘Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared, International and Comparative Law Quarterly, 58(4), 1-36

Rita de la Feria 2009, ‘Derogation Authorising the United Kingdom to Maintain Special Measures to Combat Intra-Community VAT Fraud. EU Council’ Highlights & Insights on European Taxation 8, Wolters Kluwer

Rita de la Feria 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, Wolters Kluwer

Rita de la Feria 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, Wolters Kluwer

Rita de la Feria 2009, ‘EMI Group Ltd. Sample within the meaning of art. 16 VAT Directive’ Highlights & Insights on European Taxation 5, 85-87, Wolters Kluwer

Rita de la Feria 2009, ‘Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing’ Highlights & Insights on European Taxation 4, 137-151

Clemens Fuest ‘The UK Should Increase VAT’ (published in The Tax Journal

Geoffrey Loomer & Giorgia Maffini  ‘Tax Havens and the Financial Crisis’