Publications 2014

Book Chapters

Rita de la Feria, 2014. EU VAT rate structure: towards unilateral convergence? In: Francois Querol, ed. La réorientation européenne de la TVA. LGDJ, Presses de l'Université de Toulouse 1 Capitole.

Rita de la Feria, 2013. Supplement 19. In: Rita de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International.
John Vella, 2014. Regulatory choice: observations on the recent experience with corrective taxes in the financial sector. In: Wolf-Georg Ringe and Peter M Huber, eds. Legal challenges in the global financial crisis: bail-outs, the Euro and regulation. Oxford: Hart Publishing.     

John Vella, 2013. Sham, tax avoidance and a ‘realistic view of facts’. In: Edwin Simpson and Miranda Stewart, eds. Sham transactions. Oxford University Press.              

Journal Articles

Katarzyna Bilicka and Clemens Fuest, 2014. With which countries do tax havens share information? International Tax and Public Finance, 21(2), pp.175-197.

Rita de la Feria and Mario Silva Costa, 2014. O impacto de Ocean Finance no conceito de abuso de direito para efeitos de IVA. Revista de Finanças Públicas e Direito Fiscal, 6(3), pp.321-348.

Rita de la Feria and Ana Carvalho, 2013. Entre Daimler e Welmory: O conceito de estabelecimento estável para efeitos de IVA. Revista de Finanças Públicas e Direito Fiscal, 6(2), pp.193-216.

Michael P Devereux, Li Liu and Simon Loretz, 2014. The elasticity of corporate taxable income: new evidence from UK tax records. American Economic Journal: Economic Policy, 6(2), pp.19-53.

Michael P Devereux and Simon Loretz, 2013. What do we know about corporate tax competition? National Tax Journal, 66(3), pp.745-773.

Matthias Dischinger, Bodo Knoll and Nadine Riedel, 2014. The role of headquarters in multinational profit shifting strategies. International Tax and Public Finance, 21(2), pp.248-271.

Matthias Dischinger, Bodo Knoll and Nadine Riedel, 2014. There's no place like home: the profitability gap between headquarters and their foreign subsidiaries. Journal of Economics and Management Strategy, 23(2), pp.369-395.

Joachim Englisch and Anzhela Yevgenyeva, 2013. The 'upgraded’ strategy against harmful tax practices under the BEPS Action Plan. British Tax Review, 5, pp.620-637.

Christof Ernst, Katharina Richter and Nadine Riedel, 2014. Corporate taxation and the quality of research and development. International Tax and Public Finance, 21(4), pp. 694-719.

Judith Freedman, 2014. Designing a General Anti-Abuse Rule: striking a balance. Asia-Pacific Tax Bulletin, 20(3), pp.167-173.

Judith Freedman and Glen Loutzenhiser, 2014. Case notes: Samadian v HMRC: deductibility of travel expenses when working from home. British Tax Review, 3, pp.248-255.

Judith Freedman, 2013. Creating new UK institutions for tax governance and policy making: progress or confusion? British Tax Review, 4, pp.373-381.

Hyun-Ju Koh and Nadine Riedel, 2014. Assessing the localization pattern of German manufacturing and service industries: a distance-based approach. Regional Studies, 48(5), pp.823-843.

Li Liu, 2014. Income taxation and business incorporation: evidence from the early twentieth century. National Tax Journal, 67(2), pp.387-418.

Li Liu and Andrew Harper, 2013. Temporary increase in annual investment allowance: a 2013 Finance Act note. British Tax Review, 4, pp.385-394.    

Simon Loretz and Padraig J Moore, 2013. Corporate tax competition between firms. International Tax and Public Finance, 20(5), pp.725-752.

Other articles and publications

Steve Bond, 2014. Business tax incentives. In: Lovise Bauger, ed. The use of tax expenditures in times of fiscal consolidation. European Economy. Economic Papers 523, July 2014. Brussels. European Commission: Directorate-General for Economic and Financial Affairs.

David Neumark and Helen Simpson, 2014. Place-based policies. NBER Working Paper, No. 20049, April 2014.

Policy papers

Judith Freedman, 2013. Creating new UK institutions for tax governance and policy making: progress or confusion? Reprinted from British Tax Review, Issue 4, 2013.

Reports

Judith Freedman, Francis Ng and John Vella, 2014. HMRC's relationship with business. Draft report 19th June 2014.

At a conference on ‘Tax risk management: new approaches to tax compliance’ on 15th May 2014 the Oxford University Centre for Business Taxation presented selected results from a survey on the relationship between HMRC and business. The report, written by researchers Judith Freedman, Francis Ng and John Vella, details the responses to a 2013 survey on the relationship between HMRC and businesses sent to around 1,800 companies with 30 follow up face-to-face interviews. The survey follows on from a previous survey conducted by two of the three researchers in 2008 (Judith Freedman, Geoffrey Loomer and John Vella, 2009. Corporate tax risk and tax avoidance: new approaches. British Tax Review, 1, pp.74-116). The 2013 survey covered co-operative compliance issues including the risk rating process and relationships with HMRC staff as well as dealings with tax disputes and the Litigation and Settlements Strategy.