Publications 2012

Book chapters

Rita de la Feria, 2012. Supplement 15. In: Rita de la Feria, ed. A handbook of EU VAT legislation. Lieden: Kluwer Law International. 

Rita de la Feria, 2012. Supplement 16. In: Rita de la Feria, ed. A handbook of EU VAT legislation. Lieden: Kluwer Law International. 

Rita de la Feria and  Catarina Belim, 2011. A repartição das competências tributárias: o papel do IVA na reforma dos impostos sobre o rendimento colectivo. In: Fernando Araújo, Paulo Otero and João Taborda da Gama, eds. Livro de homenagem a Saldanha Sanches, Vol. IV. Wolters Kluwer Coimbra Editora. 

Judith Freedman, Geoffrey Loomer and John Vella, 2012. Analysing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study. In: L. Oats, ed. Taxation. A fieldwork research handbook. London and New York: Routledge. 

Judith Freedman and Graeme Macdonald, 2012. The nature of the directive: rules or principles? In: The KPMG Guide to CCCTB. KPMG International Cooperative in collaboration with KPMG's EU Tax Centre.

Clemens Fuest and Nadine Riedel, 2012. Tax evasion and tax avoidance in developing countries: the role of international profit shifting. In: P. Reuter, ed. Draining development? Controlling illicit flows of funds from developing countries. Washington DC:  World Bank Press.

John Vella, 2011. Sparking regulatory competition in European company law – a response. In: Rita de la Feria and Stefan Vogenauer, eds. Prohibition of abuse of law: a new general principle of EU law. Oxford: Hart Publishing.

Journal articles

Wiji Arulampalam, Michael P Devereux and Giorgia Maffini, 2012. The direct incidence of corporate income tax on wages. European Economic Review, 56(6), pp.1038-1054.

Johannes Becker and Clemens Fuest, 2012. Transfer pricing policy and the intensity of tax rate competition. Economics Letters, 117(1), pp.146-148. 

Johannes Becker, Clemens Fuest and Nadine Riedel, 2012. Corporate tax effects on the quality and quantity of FDI. European Economic Review, 56(8), pp.1495–1511.

Johannes Becker and Clemens Fuest, 2011. Optimal tax policy when firms are internationally mobile. International Tax and Public Finance, 18(5), pp.580-604.

Johannes Becker and Clemens Fuest, 2011. Tax competition – greenfield investment versus mergers and acquisitions. Regional Science and Urban Economics, 41(5), pp.476-486.

Rita de la Feria, 2012. The 2011 communication on the future of VAT: harnessing the economic crisis for EU VAT reform. British Tax Review, 2, pp.119-134.

Rita de la Feria, 2012. Novo rumo para a aplicação do princípio da neutralidade fiscal às isenções em IVA? Revista de Finanças Públicas e Direito Fiscal, 4(4), pp.295-309. 

Rita de la Feria, 2012. A natureza das actividades e direito à dedução das holdings em sede de IVA. Revista de finanças públicas e direito fiscal, 4(3), pp.171-198.

Rita de la Feria and Herman Van Kesteren, 2011. Introduction to this issue - VAT exemptions: consequences and design alternatives. International VAT Monitor, 22(5), pp.300-302.

Michael P Devereux and Simon Loretz, 2012. How would EU corporate tax reform affect US investment in Europe? Tax Policy and the Economy, 26, pp.59-91.

Mathias Dolls, Clemens Fuest and Andreas Peichl, 2012. Automatic stabilizers and economic crisis: US versus Europe. Journal of Public Economics, 96, pp.279-294.

Judith Freedman, 2012. GAAR as a process and the process of discussing a GAAR. British Tax Review, 1, pp.22-27.

Judith Freedman and John Vella, 2012. Revenue guidance: the limits of discretion and legitimate expectations. Law Quarterly Review, 128, pp.192-197.

Judith Freedman, 2011. Responsive regulation, risk and rules: applying the theory to tax practice. UBC Law Review, 44(3), pp.627-662.

Clemens Fuest, Shafik Hebous and Nadine Riedel, 2011. International debt shifting and multinational firms in developing economies. Economics Letters, 113(2), pp.135-138.

Nadine Riedel and Johannes Becker, 2012. Cross-border tax effects on affiliate investment - evidence from European multinationals. European Economic Review, 56(3), pp.436-450. 

Nadine Riedel, 2011. Taxing multinationals under union wage bargaining. International Tax and Public Finance, 18(4), pp.399-421.

Nadine Riedel and Matthias Dischinger, 2011. Corporate taxes and the location of intangible assets within multinational firms. Journal of Public Economics, 95(7-8), pp.691-707.

Nadine Riedel, Thiess Büttner and Marco Runkel, 2011. Strategic consolidation under formula apportionment. National Tax Journal, 64(2), pp.225-254.

Helen Simpson, 2012. How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK. The World Economy, 35(3), pp.243-272. 

Helen Simpson, 2012. Investment abroad and labour adjustment at home: evidence from UK multinational firms. Canadian Journal of Economics, 45(2), pp.698-731.

Helen Simpson and Laura Abramovsky, 2011. Geographic proximity and firm-university innovation linkages: evidence from Great Britain. Journal of Economic Geography, 11(6), pp.949-977.

John Vella, 2012. Eclipse film partners no 35 LLP v HMRC: a different approach to tax avoidance from MCashback? British Tax Review, 3, pp.252-261.

John Vella, Clemens Fuest and Tim Schmidt-Eisenlohr, 2011. The EU Commission’s proposal for a financial transaction tax. British Tax Review, 6, pp.607-621.

John Vella, 2012. The financial transaction tax debate: some questionable claims. Intereconomics, 47(2), pp.90-95.

Jing Xing, 2012. Tax structure and growth: how robust is the empirical evidence? Economics Letters, 117(1), pp.379-382.

Other articles

Rita de la Feria, 2012. Rank Group. VAT exemption on gambling. Principle of fiscal neutrality. Court of Justice. Highlights and Insights on European Taxation, 2, pp.132-147.

Clemens Fuest and Andreas Peichl, 2012. 'European Fiscal Union: What is it? Does it work? And are there really ‘no alternatives’? CESifo Forum, 13(1), pp. 3-9. 

John Vella, 2012. A European financial transaction tax? Banking Today, The Journal of the Hong Kong Institute of Bankers, 64, pp.18-21.

Reports

C J Wales and C P Wales, 2012 Structures and processes in tax policy-making.

Katarzyna Bilicka and Michael .P. Devereux, 2012 CBT Corporate tax ranking 2012.