Publications 2010

Books

Dieter Endres, Clemens Fuest & Christoph Spengel, (eds), 2010, ‘Company taxation in the AsiaPacific region, India and Russia', Springer.

 

Book chapters

Alan Auerbach, Michael P Devereux & Helen Simpson, 2009, ‘Taxing corporate income’ in Mirrlees, J, (ed), Tax by design: the Mirrlees review, Oxford University Press.

Claire Crawford & Judith Freedman 2009, ‘Small business taxation’ in Mirrlees, J, (ed), Tax by design: the Mirrlees review, Oxford University Press.

Rita de la Feria, 2009, ‘Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation’ in Michael Lang, (ed), Value added tax and direct taxation - similarities and differences, IBFD.

Rita de la Feria, 2010, ‘A handbook of EU VAT legislation’, Kluwer Law International, Supplements 10 and 11.

Michael P Devereux, 2009, ‘Taxation of outbound direct investment: economic principles and tax policy considerations’ in John Head, & Rick Krever, (eds), Tax reform in the 21st Century, Kluwer.

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

Judith Freedman, 2010, ‘The anatomy of tax avoidance counteraction: abuse of Law in a tax context at member state and European Union level’ in Rita de la Feria, R, and Stefan Vogenauer, (eds), Prohibition of abuse of law: a new general principle of EU law, Hart Publishing.

Judith Freedman, 2010, ‘Tax risk management and corporate taxpayers -international tax administration developments’, in Anuschka Bakker, & Sander Kloosterhof, (eds), Tax risk management: from risk to opportunity, IBFD.

Judith Freedman, Geoffrey Loomer, & John Vella, 2010, ‘Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study’ in The IRS research bulletin: proceedings of the 2009 IRS research conference, the Department of the Treasury Internal Revenue Service.

Clemens Fuest and Michael Thoene, 2009,‘Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?’ in Schulze, G, (ed), Reformen für Deutschland, Schäffer-Poeschel.

Clemens Fuest, 2009, ‘Der Vorschlag der Europäischen Kommission für eine Gemeinsame Konsolidierte Bemessungsgrundlage der Körperschaftsteuer’ in Kai Konrad, and Tim Lohse, (eds), Einnahmenund Steuerpolitik in Europa: Herausforderungen und Chancen, Beck CH.

Clemens Fuest, 2009, ‘Sind unsere sozialen Sicherungssysteme generationengerecht?’ in N Goldschmidt, (ed), Generationengerechtigkeit, GRIN Verlag.

Clemens Fuest, 2009, ‘Herausforderungen  bei der Sanierung der Staatsfinanzen’ in Solide Staatsfinanzen, Walter-Raymond Stiftung / GDA.

Clemens Fuest, 2009, ‘Ist Deutschland dem Internationalen Steuerwettbewerb gewachsen?’ in Jurgen Luedicke, (ed), Wo steht das deutsche Internationale Steuerrecht?, Schmidt-Verlag.

Clemens Fuest, 2010, ‘Steuersysteme in Europa: Quo Vadis?’, in Jutta KruthofferRöwekamp (ed), Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkten Steuern, Nomos, Baden-Baden.

Clemens Fuest, 2010, ‘Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen’ in Kessler, W., Foerster, G, & Watrin, C., (eds), Unternehmensbesteuerung, Beck CH.

John Vella, 2010, ‘The asymmetrical treatment of debt and equity finance under UK tax law’ in Arad Reisberg,and Dan Prentice, (eds), Corporate finance law in the UK and EU, OUP.

 

Journal articles

Johannes Becker & Clemens Fuest, 2010, ‘Foreign income and domestic deductions – a comment’, National Tax Journal 63, 269-277.

Johannes Becker & Clemens Fuest, 2010, ‘Internationalization and business tax revenue - evidence from Germany’, International Tax and Public Finance 17(2), 174-192.

Johannes Becker & Clemens Fuest, 2010, 'EU regional policy and tax competition’, European Economic Review 54, 150-161.

Johannes Becker & Clemens Fuest, 2010, ‘Taxing foreign profits with international mergers and acquisitions’, International Economic Review 51, 171-186.

Johannes Becker & Nadine Riedel, 2009, ‘Verschärfen multinationale Unternehmen den Steuerwettbewerb?’, Jahrbuch für Wirtschaftswissenschaften 60(1), 57-68.

Leon Bettendorf, Michael P Devereux, Albert van der Horst, Simon Loretz & Ruud de Moij, 2010, ‘Corporate Tax Harmonization in the EU’, Economic Policy 63, 537-590.

Stephen Bond & Adeel Malik, 2009, ‘Natural resources, export structure and investment’, Oxford Economic Papers 61(4), 675-702.

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), 897-932.

Rita de la Feria & Ben Lockwood, 2010, ‘Opting for opting in? An evaluation of the Commission’s proposals for reforming VAT for financial services’, Fiscal Studies 31(2), 171-202.

Michael P Devereux,  2010, ‘Proposals for controlled foreign companies reform: a tale of two principles’, British Tax Review, 111-8. 

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

Peter Egger & Simon Loretz, 2010, ‘Homogeneous profit tax effects for heterogeneous firms?’, The World Economy 33, 1023-1041.

Peter Egger, Michael Pfaffermayr, Simon Loretz & Hannes Winner, 2010, ‘Firm-specific forwardlooking effective tax rates’, International Tax and Public Finance 16(6), 850-870.

Peter Egger, Michael Pfaffermayr, Simon Loretz & Hannes Winner, 2010, ‘Bilateral effective tax rates and foreign direct investment’, International Tax and Public Finance 16(6), 822-849.

Judith Freedman, 2009, ‘Duties of senior accounting officers of large companies’, British Tax Review, 620-625.

Judith Freedman, 2010, ‘The Finance Acts of 2010: a complicated start to simplification’, British Tax Review, 197-200.

Judith Freedman,  & Claire Crawford, 2009, ‘Corporation tax rates - structural reform abandoned?’, British Tax Review, 496-497.

Clemens Fuest, 2009, ‘Beyond eurosclerosis: discussion’, Economic Policy 24, 59, 409-461.

Clemens Fuest, 2009, ‘Household debt repayment behaviour: what role do institutions play?’, Economic Policy 24(57), 133-136.

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

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

Ben Lockwood & David de Meza, 2010, ‘Too much investment? A problem of endogenous outside options’, Games and Economic Behaviour 69, 503-511.

Ben Lockwood & Michael Keen, 2010, 'The value added tax: its causes and consequences', Journal of Development Economics 92, 138-151.

Ben Lockwood, & John Whalley, 2010, ‘Carbon-motivated border tax adjustments: old wine in green bottles?’, World Economy 33, 810-819.

Ben Lockwood, & M Koethenuerger, 2010, ‘Does tax competition really promote growth?’, Journal of Economic Dynamics and Control 34, 191-206.

Ben Lockwood & Jean Hindriks, 2009, ‘Decentralization and electoral accountability: incentives, separation and voter welfare’, European Journal of Political Economy 25, 385-97.

Nadine Riedel, 2010, ‘The downside of formula apportionment – evidence on factor demand distortions’, International Tax and Public Finance 17(3), 236-258.

 

Other articles
Michael P Devereux, MP, 2010, ‘New bank taxes, new world order?’, Tax Adviser, June. 

Michael P Devereux, MP, 2010, ‘Osborne had little choice but to wield knife’, Daily Mail, June 23.

Michael P Devereux, MP & Fuest, C, 2010, ‘Corporate income tax coordination in the European Union’, Transfer: European Review of Labour and Research 16, 23-28, February.

Michael P Devereux, MP, Clemens Fuest, and Giorgia Maffini, 2010, ‘Public sector finances and the crisis'. Tax Journal, 25 January

Michael P Devereux, MP, Clemens Fuest, and Giorgia Maffini, 2010, ‘Grossbritanniens Budgetdefizit: Warum ist es höher als in Anderen Laendern?’, Ökonomenstimme, 22 March.

Mathias Dolls, Clemens Fuest & Andreas Peichl, A, 2010, ‘Automatische Stabilisatoren: Eine Vergleich Europa - USA’, Ökonomenstimme, 27 July.

Dieter Endres, Clemens Fuest, Katharina Finke, Theresa Lohse & Christoph Spengel, 2010, ‘Tax burden on foreign direct investments in the AsiaPacific region, India and Russia’, Intertax 8/9, 2010, 421-429.

Dieter Endres, Clemens Fuest, Katharina Finke, Theresa Lohse & Christoph Spengel, 2010, ‘Steuerliche Attraktivität von Ländern im AsiatischPazifischen Raum, in Indien und Russland aus Sicht deutscher Investoren’, Der Betrieb 63. Jahrgang, 1310-1315.

Rita de la Feria, 2009, ‘Partial-exemption policy in the United Kingdom’, International VAT Monitor 21(2), 119-123.

Rita de la Feria, 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(4).

Rita de la Feria, 2009, ‘Commission v Ireland: activities carried out by public authorities. ECJ’, Highlights & Insights on European Taxation 10, 53-65.

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, 55-58.

Wolfgang Franz, Clemens Fuest, Martin Hellwig & Hans-Werner Sinn, 2010, ‘A Euro rescue plan’, CESifo Forum 11, Summer, 101-104.

Wolfgang Franz, Clemens Fuest, Martin Hellwig & Hans-Werner Sinn, 2010, ‘Zehn Regeln zur Rettung des Euro’, Frankfurter Allgemeine Zeitung, 18.6.2010, S. 10, also published in Ökonomenstimme, 29 June.

Judith Freedman, 2010, ‘Budget comment - too much or too little?’, Tax Journal, 5 April.

Clemens Fuest, 2009, ‘Perspektiven für die Konsolidierung der Staatsfinanzen in Deutschland’, Wirtschaftsdienst IX/2009, 575-579.

Geoffrey Loome, & Giorgia Maffini, 2009, ‘Tax havens play limited role in a financial crisis’, MINT, 7 October.

 

Policy Articles

Emergency budget report 2010 Michael Devereux, Clemens Fuest, Giorgia Maffini

New bank taxes, new world order? Michael Devereux.  This article appeared in the June 2010 issue of Tax Adviser.

Taxing banks: the IMF proposal Michael Devereux, Clemens Fuest, Giorgia Maffini 

The G20 and new bank taxes Michael Devereux, Clemens Fuest, Giorgia Maffini

The Government's deficit reduction plan depends on optimistic GDP growth forecast Michael Devereux, Clemens Fuest, Giorgia Maffini

Labour's proposed spending cuts exceed Thatcher's Michael Devereux, Clemens Fuest, Giorgia Maffini

Budget comment: too much or too little? Judith Freedman This article appeared in the Tax Journal on 5 April 2010.

Public sector finances and the crisis: a VAT rise could help Michael P Devereux, Clemens Fuest, Giorgia Maffini This article appeared in the Tax Journal on 25 January 2010.

Public sector finances and the crisis Michael P Devereux, Clemens Fuest, Giorgia Maffini A German translation of this paper was featured in Oekonomenstimme on 22 March 2010.

Corporate income tax coordination in the European Union Michael P Devereux, Clemens Fuest This article appeared in Transfer: The European Review of Labour and Research, February 2010.

Commission v Ireland. Activities carried out by public authorities Rita de la Feria This article appeared in Highlights & Insights on European Taxation, October 2009.

Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud Rita de la Feria This article appeared in Highlights & Insights on European Taxation, August 2009.