Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism
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
International profit shifting and multinational firms in developing economies
Issues in the design of taxes on corporate profit
IVA nas Transacções Financeiras: Sobre o Tratamento da Gestão de Carteiras de Títulos
Learning and international policy diffusion: the case of corporate tax policy
Measuring the burden of the corporate income tax under imperfect competition
Multinational firms mitigate tax competition
On selection into public civil service
Productivity, investment and profits during the Great Recession: evidence from UK firms and workers
Reforming an asymmetric union: on the virtues of dual tier capital taxation
Should tax policy favor high- or low-productivity firms?
Tax Avoidance
Tax risk management and corporate taxpayers -international tax administration developments
Taxation and Corporate Debt: Are Banks any Different?
Taxation and Corporate Risk-Taking
Temporary increase in annual investment allowance: a 2013 Finance Act note
The arm's length principle and distortions to multinational firm organization
The competitiveness of the UK corporation tax rate
The deep-pocket effect of internal capital markets
The effect of awareness and incentives on tax evasion
The elasticity of corporate taxable income: new evidence from UK tax records
The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations
The GAAR and the taxing of democracy: expert comment