2016

Book chapters

Anzhela Cédelle, (née Yevgenyeva), 2016. “Enhanced cooperation: A way forward for tax harmonization in the EU?” in J Englisch (ed), International Tax Law and New Challenges to and from Constitutional and Legal Pluralism (IBFD 2016).

Michael P Devereux, 2016. “Tax transparency and tax co-ordination: a new era for tax reforms in a globalised world” in S Princen (ed), Political Economy of Tax Reforms: Workshop Proceedings (European Union).

Judith Freedman, 2016. “The UK GAAR” in Michael Lang et al (eds), General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? (IBFD, Amsterdam, 2016).

Anzela Yevgenyeva, 2015. “The taxation of non-profit organizations after Stauffer” in Werner Haslehner, Georg Kofler and Alexander Rust (eds), Landmark Decisions of the ECJ in Direct Taxation (Kluwer Law International, 2015).

 

Journal articles

Stephen Bond, and Irem Guceri, 2016. R&D and Productivity: Evidence from Large UK Establishments with Substantial R&D Activities. Economics of Innovation and New Technology. On line version.

Stephen Bond, and Jing Xing, 2015. Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries. Journal of Public Economics, 130, 15-31.

Anzhela Cédelle, (née Yevgenyeva), 2016. “The EU Anti-Tax Avoidance Directive: A UK Perspective.” British Tax Review 2016(4).

Michael P Devereux, Clemens Fuest, and Ben Lockwood, 2015. ‘The taxation of foreign profits’, Journal of Public Economics: 125, 83-97.

Judith Freedman, 2016. ‘UK Institutions for tax governance: reviewing tax settlements’ British Tax Review: 2016(7).

Simon Loretz, and Socrates Mokkas, 2015. Evidence for profit shifting with tax sensitive capital stocks. Finanzarchiv Public Finance 71(1), 1-36.

 

Policy papers

Richard Collier, Michael P Devereux and Giorgia Maffini, 2016. Response to the consultation on the tax deductibility of corporate interest expense.

Paolo G Correa, Irem Guceri, 2016. Research and Innovation for Smart Specialization Strategy.

Michael P Devereux, 2016. Tax transparency and tax co-ordination: a new era for tax reforms in a globalised world.

Michael P Devereux, Katarzyna Habu, Strahil Lepoev, and Giorgia Maffini, 2016. G20 Corporation Tax Ranking.

Irem Guceri, 2016. R&D Tax Incentives – ETPF Policy Paper.

Strahil Lepoev, 2016. Northern Ireland corporation tax.

John Vella, and Judith Freedman, 2015. Response to consultation document “Improving Large Business Tax Compliance” published by HMRC on July 22 2015.

 

Reports

Michael P Devereux, and Irem Guceri, 2015. Can ‘the Good Law’ get better? An impact study of: Isencao Fiscal em Pesquisa e Desenvolvimento ‘the Good Law’. Briefing paper for Brazil’s Ministry of Finance.

John Vella, 2016. “Are we moving in the right direction? Public disclosure of tax information and other EC/EP proposals to reduce aggressive tax planning”. Briefing paper for the TAXE Special Committee of the European Parliament IP/A/TAXE/2016-08 

 

Other articles and publications

Nadja Dwenger, Frank M Fossen, Martin Simmler, 2015. DIW Weekly Report 40/2015 Bankkredite wichtig fuer Unternehmensinvestitionen [Bank loans are important for firm investment]. German Institute for Economic Research (DIW).

Judith Freedman, 2016. “Restoring trust”, : The Tax Adviser June 2016(22).

Judith Freedman, 2016. “We should create a tax system that reassures the public”, Financial Times, 9 February 2016.