Publications 2018

Abi Adams, Judith Freedman and Jeremias Prassl, “Rethinking legal taxonomies for the gig economy”, Oxford Review of Economic Policy, Autumn 2018, 34/3, 475–494.

John Armour, Ariel Ezrachi, Luca Enriquez and John Vella, “Putting technology to good use for society: the role of corporate, competition and tax law”, Journal of the British Academy, 31 October 2018, 285-321.

Alan Auerbach and Michael P. Devereux, “Cash-flow taxes in an international setting”, American Economic Journal: Economic Policy, 2018, 10.3, 69-94.

Alan Auerbach, Michael P. Devereux, Michael Keen and John Vella, “International tax planning under a destination-based cash flow tax”, National Tax Journal, 2017, 70.4, 783-802.

Richard Collier, “Finance (No.2) Act 2017 Notes: Section 20 and Schedule 5: corporate interest restriction”, British Tax Review, 2017, 5, 555.

Richard Collier, “Finance Act 2018 notes: Section 33 and Schedule 9: bank levy”, British Tax Review, 2018, 3, 299.

Richard Collier, “The impact of the OECD/G20 Base Erosion and Profit Shifting project on the task for developing countries of applying the Arm’s Length Principle in practice”, Bulletin for International Taxation, 2018, 4/5.

Richard Collier and Joe Andrus, “OECD Discussion Draft: additional guidance on the attribution of profits to permanent establishments”, British Tax Review, 2017, 5, 509.

Richard Collier and Michael P. Devereux, “The Border-Adjusted Tax and tax treaties”, Tax Notes International, December 28, 2017, 1181.

Richard Collier and Nadine Riedel, “The OECD BEPS Project and developing countries”, Bulletin for International Taxation, 2018.

Michael P. Devereux, Giorgia Maffini and Jing Xing, “Corporate tax incentives and capital structure: new evidence from UK firm-level tax returns”, Journal of Banking and Finance, 2018, 88, 250–266.

Michael P. Devereux, Giorgia Maffini and Jing Xing, “The impact of investment incentives: evidence from UK corporation tax returns”, American Economic Journal: Economic Policy, 2019, 11/3, 361-389.

Michael P. Devereux and John Vella, “Implications of digitalisation for international corporate tax reform” in S. Gupta, M. Keen, A. Shah and G. Verdier (eds) Digital Revolutions in Public Finance: International Monetary Fund, 2017, 91–112.

Reprinted in Michael P. Devereux and John Vella, "Implications of digitalisation for international corporate tax reform", Intertax, 2018, 6/7, 550-559.

Michael P. Devereux and John Vella, “Gaming destination-based cash flow taxes”, Tax Law Review, 2018, 71.3, 477-514.

Michael P. Devereux and John Vella, “Taxing the digitalised economy: targeted or system-wide reform?”, British Tax Review, 2018, 4, 387-406.

Michael P. Devereux and John Vella, “Value creation as the fundamental principle of the international corporate tax system”, European Tax Policy Forum Policy Paper, July 2018.

Florian Dorn, Clemens Fuest, Bjorn Kauder, Luisa Lorenz, Martin Mosler and Niklas Potrafke “How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany”, ifo DICE Report, 2017, 15.4, 34–39.

Nadja Dwenger, Frank Fossen and Martin Simmler, “Firms’ financial and real responses to credit supply shocks: evidence from firm-bank relationships in Germany”, Journal of Financial Intermediation, 2018.

Clemens Fuest, Andreas Peichl and Sebastian Siegloch, “Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany”, American Economic Review, 2018, 108/2, 393–418.

Clemens Fuest and Jing Xing, “Central-local government fiscal relations and cyclicality of public spending: Evidence from China”, International Tax and Public Finance, 2018.

Clemens Fuest, Mathias Dolls, Dirk Neumann and Andreas Peichl, “An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data”, International Tax and Public Finance, 2018, 25/1, 273–309.

Clemens Fuest and Rita de la Feria, “The Economic Effects of EU Tax Jurisprudence”, in Werner Haslehner, Georg Kofler, Alexander Rust, eds., EU Tax Law and Policy in the 21st Century, Kluwer Law Inter-national B.V., Alphen aan den Rijn, 2017, Chapter 16, 353–384.

İrem Güçeri and Li Liu, “Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence”, American Economic Journal: Economic Policy, 2018, 11/1.

Peter Haan and Martin Simmler, “Wind-electricity subsidies – A windfall for land owners? Evidence from a feed-in tariff in Germany”, Journal of Public Economics, 2018, 159,16-32.

Alice Pirlot, Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection, 2017, New Horizons in Environmental and Energy Law Series, Edward Elgar Publishing.

Alice Pirlot and John Vella, “International Taxation in the United Kingdom post-BEPS” in Kerrie Sediq (ed), Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries, Fiscal Publications, 2018.