2013

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