2015

Book chapters

Steve Bond, 2014. Business tax incentives. In: Louise Bauger, ed. The use of tax expenditures in times of fiscal consolidation. European Economy. Economic Papers 523, July 2014. Brussels.

Hermann Buslei, Stefan Bach and Martin Simmler, 2014. Firm Level Models – Specifically Firm Models based upon Large Data Sets. In: Cathal O’Donoghue (ed.) Handbook of Microsimulation Modelling (Contributions to Economic Analysis, Volume 293) Emerald Group Publishing Limited, pp479 – 503.

Rita de la Feria, 2014. Supplement 20. In: Rita de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International.

Michael P Devereux, 2014. New bank taxes: why and what will be the effect. In: Ruud de Mooij and Gaëtan Nicodeme, eds. Taxation and regulation of the financial sector. MIT Press.

Judith Freedman, 2015. Lord Hoffmann, Tax Laws and Principles. In: Paul S. Davies and Justine Pila (eds) The Jurisprudence of Lord Hoffmann. Hart Publishing, Oxford pp269-287.

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 and Anzhela Yevgenyeva, 2015. The Financial Transaction Tax and the internal market. In: Panos Koutrakos and Jukka Snell, eds. Research handbook on the law of the EU's internal market. Edward Elgar. 

Anzhela Yevgenyeva, 2015,  ‘Enhanced cooperation: a way forward for tax harmonisation in the EU?’ in J. Englisch (ed), International Tax Law and New Challenges by Constitutional and Legal Pluralism (IBFD, 2016, 165-206)

Journal articles

Rita de la Feria, 2014, Sections 103-106: VAT – Mini-One-Stop-Shop (MOSS). British Tax Review 5, 438-433.

Rita de la Feria, 2015, Blueprint for Reform of VAT Rates in Europe. Intertax 43(2), 154-171.

Michael P. Devereux and John Vella, 2014, ‘Are we heading towards a corporate tax system fit for the 21st century?’ Fiscal Studies, vol. 35, no. 4, pp. 449–475. 

Frank M Fossen and Martin Simmler, 2015. Personal taxation of capital income and the financial leverage of firms. International Tax and Public Finance

Judith Freedman, 2015. Introduction to Special Issue in Honour of John Tiley: an appreciation. 2015 British Tax Review 1

Policy papers

Michael P Devereux, 2015. Public discussion draft of BEPS Action 11 – a response.

Michael P Devereux and Giorgia Maffini, 2015. Effects of AIA thresholds on aggregate investment (2015 Budget comment).

Judith Freedman, 2015. Tax policy making: beyond simplification.

Giorgia Maffini, 2015. A British lesson in corporate income tax.

Li Liu, 2015. How large is the social cost of taxing profit?

Li Liu and Ben Lockwood, 2015 Efficiency and welfare costs of VAT; evidence from VAT notches.

Reports

Giorgia Maffini, (ed) 2015 Business taxation under the Coalition government.

At a conference on “Business tax: the coalition years and the next parliament ” on 12th February 2015 the Oxford University Centre for Business Taxation presented a report on the results of the government's aim to be the most competitive economy in the G20. 

The report, written by researchers in the Centre for Business Taxation and edited by Senior Research Fellow Giorgia Maffini, details the roller coaster of business tax reform that has been the hallmark of the current government since 2010. The report considers the effects of the various reforms on the competitiveness of the economy, including the reduction in the main rate of corporation tax from 28% to 20%; general capital allowance reduction; Annual Investment Allowance expansion; reform of tax credits for research and development; the patent box introduction and amendment; the new CFC regime; the Bank Levy and the new Diverted Profits Tax

Other articles and publications

John Vella, briefing paper for the TAXE Special Committee of the European Parliament entitled “Aggressive Tax Planning by Multinational Enterprises: Mechanisms and Evidence”.

John Vella, briefing paper for the ECON Committee of the European Parliament entitled “Corporate tax practices and aggressive tax planning in the EU”.