2013

Books

Rita de la Feria, ed., 2013. VAT exemptions: consequences and design alternatives. The Netherlands: Kluwer Law International.

Clemens Fuest and George R Zodrow, eds., 2013. Critical issues in taxation and development. CESifo Seminar Series. MIT Press.

Book chapters

Rita de la Feria, 2012. Supplement 17. In: Rita de la Feria, ed. A handbook of EU VAT legislation. The Netherlands: Kluwer Law International. 

Rita de la Feria, 2013. Supplement 18. In: Rita de la Feria, ed. A handbook of EU VAT legislation. The Netherlands: Kluwer Law International. 

Rita de la Feria and Rick Krever, 2013. Ending VAT exemptions: towards a post-modern VAT. In: R. de la Feria, ed. VAT exemptions: consequences and design alternatives. The Netherlands: Kluwer Law International.  

Judith Freedman, 2013. Tax risk management and corporate taxpayers – international tax administration developments. In: A. Bakker and S. Kloosterhof, eds. Tax risk management – from risk to opportunity. IBFD, 2010. (Updated chapter in online version).

Journal articles

Oliver Bargain, Mathias Dolls, Clemens Fuest, Dirk Neumann, Andreas Peichl, Nico Pestel, and Sebastian Siegloch, 2013. Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism. Economic Policy, 28(75), pp.375-422.

Johannes Becker and Nadine Riedel, 2013. Multinational firms mitigate tax competition. Economics Letters, 118(2), pp.404-406.

Johannes Becker and Clemens Fuest, 2012. The nexus of corporate taxation and multinational activity. Finanzarchiv: Public Finance Analysis, 68(3), pp.231-251.

Johannes Becker and Clemens Fuest, 2012. Transfer pricing 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.

Katarzyna Bilicka and Michael P Devereux, 2012. The competitiveness of the UK corporation tax rate. British Tax Review, 4, pp.365-370.

Katarzyna Bilicka and Clemens Fuest, 2013. With which countries do tax havens share information? International Tax and Public Finance, published online February 2013.

Tobias Böhm and Nadine Riedel, 2012. On selection into public civil service. CESifo Economic Studies, 59(1), pp.34-71. 

Stephen Bond and Måns Söderbom, 2013. Conditional investment-cash flow sensitivities and financing constraints. Journal of the European Economic Association, 11(1), pp.112-136.

Xavier Boutin, Giacinta Cestone, Chiara Fumagalli, Giovanni Pica and Nicolas Serrano-Velarde, 2013. The deep-pocket effect of internal capital markets. Journal of Financial Economics, 109(1), pp.122-145. 

Claire Crawford, Wenchao Jin, and Helen Simpson, 2013. Productivity, investment and profits during the Great Recession: evidence from UK firms and workers. Fiscal Studies, 34(2), pp.153-177.

Rita de la Feria and Catarina Belim, 2012. IVA nas Transacções Financeiras: Sobre o Tratamento da Gestão de Carteiras de Títulos. Revista de Finanças Públicas e Direito Fiscal, 5(4), pp.259-276.

Michael P Devereux, 2012. Issues in the design of taxes on corporate profit. National Tax Journal, 65(3), pp.709-730.

Dhammika Dharmapala, and Nadine Riedel, 2013. Earnings shocks and tax-motivated income-shifting: evidence from European multinationals. Journal of Public Economics, 97(1), pp.95-107.  

Matthias Dischinger, Bodo Knoll and Nadine Riedel, 2013. The role of headquarters in multinational profit shifting strategies. International Tax and Public Finance, published online February 2013.

Mathias Dolls, Clemens Fuest and Andreas Peichl, 2012. Automatic stabilization and discretionary fiscal policy in the financial crisis. IZA Journal of Labor Policy, 1(4), pp.1-19.

Joachim Englisch, John Vella and Anzhela Yevgenyeva, 2013. The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations. British Tax Review, 2, pp.223-259. 

Clemens Fuest and Martin Kolmar, 2013. Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy. International Tax and Public Finance, 20(2), pp.169-191.   

Harry Huizinga, Johannes Voget and Wolf Wagner, 2012. Who bears the burden of international taxation? Evidence from cross-border M&As. Journal of International Economics, 88(1), pp.186–197.

Tom Karkinsky and Nadine Riedel, 2012. Corporate taxation and the choice of patent location within multinational firms. Journal of International Economics, 88(1), pp.176-185.

Christian Keuschnigg and Michael P Devereux, 2013. The arm’s length principle and distortions to multinational firm organization. Journal of International Economics, 89(2), pp.432-440.

Hyun-Ju Koh, Nadine Riedel and Tobias Böhm, 2013. Do governments tax agglomeration rents? Journal of Urban Economics, 75, pp.92-106.  

Li Liu and Rosanne Altshuler, 2013. Measuring the burden of the corporate income tax under imperfect competition. National Tax Journal, 66(1), pp.215-238.    

Simon Loretz and Padraig Moore, 2012. Corporate tax competition between firms. International Tax and Public Finance, published online August 2012.

Giorgia Maffini, 2013. Corporate tax policy under the Labour government: 1997-2010. Oxford Review of Economic Policy, 29(1), pp.142-164. 

Geoffrey Morse and Rita de la Feria, 2013. HMRC v Aimia Coalition Loyalty UK Ltd (UKSC): a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU’s response to a reference. British Tax Review, 3, pp.286-297. 

Nadine Riedel and Hannah Schildberg-Hörisch, 2013. Asymmetric obligations. Journal of Economic Psychology, 35, pp.67-80.
Tim Schmidt-Eisenlohr, 2013. Towards a theory of trade finance. Journal of International Economics, 91(1), pp.96-112.

Other articles

Clemens Fuest, 2013. Besteuerung multinationaler unternehmen: keine alleingänge! Wirtschaftsdienst, 3, pp.138-139.

Clemens Fuest, Giorgia Maffini and Nadine Riedel, 2013. Do corruption and taxation affect corporate investment in developing countries? In: Clemens Fuest and G. R. Zodrow, eds. Critical issues in taxation and development. CESifo Seminar Series. MIT Press.

Clemens Fuest, Shafik Hebous and Nadine Riedel, 2013. International profit shifting and multinational firms in developing economies. In: Clemens Fuest and George R. Zodrow, eds. Critical issues in taxation and development. CESifo Seminar Series. MIT Press.   

Other reports and expert advice

Claire Crawford, C., Wenchao Jin and Helen Simpson, 2013. Firms’ productivity, investment and training: what happened during the recession and how was it affected by the National Minimum Wage? Institute for Fiscal Studies: IFS Report R76. 

Judith Freedman, 2012. The GAAR and the taxing of democracy: expert comment. Practical Law Company podcast and edited text summary.