Publications 2011

Books

Rita de la Feria and Stefan Vogenauer, (eds.), 2011 ‘Prohibition of abuse of law: a new general principle of EU law?’, Oxford: Hart Publishing.

Chris Evans, Judith Freedman, and Rick Krever, (eds.), 2011 ‘The delicate balance: tax, discretion and the rule of law’, Amsterdam: International Bureau of Fiscal Documentation.

Book chapters

Rita de la Feria, 2011 ‘Introducing the principle of prohibition of abuse of law’ in Rita de la Feria and Stefan Vogenauer. (eds.), Prohibition of abuse of law: a new general principle of EU law?,  Oxford: Hart Publishing.

Rita de la Feria, 2011 ‘Supplement 12’, ‘Supplement 13’ and ‘Supplement 14’ in Rita de la Feria (ed.),  A Handbook of EU VAT Legislation, Kluwer Law International

Rita de la Feria and Clemens Fuest,2010 ‘Führt die EuGH-Rechtsprechung zu einem Abbau steuerlicher Verzerrungen im Europäischen Binnenmarkt?’ in Klaus Tipke, Roman Seer, Johanna Hey, and Joachim Englisch (eds.), Festschrift für Joachim Lang, Koln: Verlag Otto Schmidt.

Rita de la Feria, R., 2010 ‘VAT and the EU internal market: the paradoxes of harmonisation’ in Dennis Weber (ed.), Traditional and Alternative Routes to European Tax Integration, Amsterdam: IBFD.

Michael P Devereux, Clemens Fuest and Kataryna Bilicka, 2011 ‘What do we know about effects of fiscal consolidation on short term growth? Implications for the UK’, in Julian Alworth and Giampaolo Arachi (eds.), Taxation and the Financial Sector, Oxford: OUP.

Michael P Devereux and Aart Gerritsen,  2010 ‘The tax treatment of debt and equity’, in D.A. Albregtse, and Peter Kavelaars, (eds.), Naar een Europese winstbelasting? Kluwer.

Judith Freedman, 2011 ‘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, and Stefan Vogenauer, (eds.), Prohibition of abuse of law: a new general principle of EU law?,  Oxford: Hart Publishing.

Judith Freedman and John Vella, 2011 ‘HMRC’S management of the UK tax system: the boundaries of legitimate discretion’ in Chris Evans, Judith Freedman, and Rick Krever, (eds) The delicate balance: revenue authority discretions and the rule of law, Amsterdam: International Bureau of Fiscal Documentation.

John Vella, 2011 ‘The impact of the Centros line of case-law and its concept of abuse of law on domestic company law – a response’ in Rita de la Feria, and Stefgan Vogenauer, (eds.), Prohibition of abuse of law: a new general principle of EU law?,  Oxford: Hart Publishing.

John Vella, 2011 ‘The asymmetrical treatment of debt and equity finance under UK tax law’, in AradReisberg, and Dan Prentice, (eds.), Corporate Finance Law: UK and EU Perspectives, Oxford: OUP.

Journal articles

Johannes Becker and Clemens Fuest, 2011 ‘Source versus residence based taxation with international mergers and acquisitionsJournal of Public Economics 95, 28-40. 

Clemens Fuest, Andreas Peichl, and Mathias Dolls, 2011 ‘Automatic stabilisers, economic crisis and income distribution in EuropeResearch in Labour Economics 32, 227-255. 

Clemens Fuest and  Thiess Büttner, 2010 ‘The role of the corporate income tax as an automatic stabiliser’ International Tax and Public Finance 17, 686-698. 

Clemens Fuest, A Peichl and M Dolls, 2010 ‘Wie wirken die automatischen stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU-Staaten und den USA’ Perspektiven der Wirtschaftspolitik 11, S. 132-145.

Johannes Becker and Clemens Fuest, 2010 ‘Tax enforcement and tax havens under formula apportionment’, International Tax and Public Finance 17, 217-235.

Michael P Devereux, 2011 ‘Will the bank levy meet its objectives?’, British Tax Review 2011, 1, 33.

Michael P Devereux, and Ruud De Mooij, 2011 ‘An applied analysis of ACE and CBIT reforms in the EU?International Tax and Public Finance, 18, 93-120.

Judith Freedman, 2010 ‘Improving (not perfecting) tax legislation: rules and principles revisited’, British Tax Review, 6, 717-736. 

Sebastian Krautheim and Tim Schmidt-Eisenlohr, 2011 Heterogeneous firms, ‘profit shifting’ FDI and international tax competition, Journal of Public Economics 95

Giorgia Maffini and Socrates Mokkas, 2011 ‘Profit-shifting and measured productivity of multinational firms’, Oxford Bulletin of Economics and Statistics 73(1), 1-20.

Other articles

Rita de la Feria, 2011 ‘EMI Group. ‘Samples’ and ‘gifts of small value’. Court of Justice’, Highlights & Insights on European Taxation 3.

Rita de la Feria, 2011 ‘Weald Leasing.  Application of the abuse of law test in the VAT sphere. Court of Justice’, Highlights & Insights on European Taxation 3.

Rita de la Feria, 2010 ‘Commission v United Kingdom.  Insurance and financial transactions.  No refund of input VAT to taxable persons not established in EU territory. Court of Justice’, Highlights & Insights on European Taxation 11.

Rita de la Feria, 2010 ‘AstraZeneca UK. Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration. Court of Justice’, Highlights & Insights on European Taxation 11.

Rita de la Feria, 2010 ‘Future health technologies. VAT exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use. Court of Justice’, Highlights & Insights on European Taxation 10.

Michael P Devereux and European Economic Advisory Group, 2011 ‘Taxation and regulation of banks’, EEAG Report, Munich: CESifo.

Judith Freedman, 2010 ‘GAAR: challenging assumptions’, The Tax Journal 27 September, 12-14.

Clemens Fuest, 2011 ‘Will the reform of the institutional framework restore fiscal stability in the eurozone?’, CESifo Forum 2, 34-39

Clemens Fuest, 2011 ‘Tax Havens’, The World Today', Chatham House, July, 16-18. 

Clemens Fuest, 2011 ‘Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?’, Wirtschaftsdienst 6, S. 401-405.

Clemens Fuest, 2011 ‘Ein Vorschlag für einen Krisenbewältigungsmechanismus in der 7 Eurozone nach 2013’, Ifo Schnelldienst 3, 64. Jg., S. 10-13.

Clemens Fuest, 2011 ‘The taxation of foreign profits – the old view, the new view, and a pragmatic view’, Intereconomics 46, March/April, 92-97. 

Clemens Fuest, 2011 Empirische Studien zum Steuerreformkonzept einer nachgelagerten Einkommensbesteuerung von Joachim Mitschke – ein Überblick, Finanzrundschau, Heft 1, S. 9-17. 

Clemens Fuest, 2010 ‘Die fiskalpolitischen Handlungsspielräume Deutschlands mit der Schuldenschranke’, Wirtschaftsdienst 11, S. 711-714. 

Clemens Fuest, Andreas Bolik and Martina Ortmann-Babel, 2010 Zinsschranke, Verlustverrechnungsbeschränkung und steuerpolitische Zukunftserwartungen aus Unternehmenssicht, DStR 37, S. 1865-1871.

Clemens Fuest, Mathias Dolls and Andreas Peichl, 2010 ‘Automatic stabilisers and the economic crisis in Europe and the US’, VoxEU, September  17.

Clemens Fuest, Wolfgang Franz, Martin Hellwig and Hans-Werner Sinn, 2010 ‘A Euro Rescue Plan’, CESifo Forum 11, Summer, 101-104. 

Reports 

Effective levels of company taxation within an enlarged EU, 2010, Michael Devereux, Christina Elschner, Dieter Endres and J Christoph Spengel, Brussels: European Commission.