Publications 2019

Abi Adams, Judith Freedman and Jeremias Prassl (2018)  “Rethinking Legal Taxonomies for the Gig Economy”, Oxford Review of Economic Policy, 34, 475-494.

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

Wiji Arulampalam, Michael P. Devereux and Federica Liberini (2019) “Taxes and the location of targets”, Journal of Public Economics, 175, 161-178.

Katarzyna Anna Bilicka (2019) “Comparing UK tax returns of foreign multinationals to matched domestic firms”, American Economic Review, 109.8, 2921-53.

Sarah Clifford (2019) “Taxing multinationals beyond borders: Financial and locational responses to CFC rules”, Journal of Public Economics, 173, 44-71.

Richard Collier and John Vella (2019) “Five core problems in the attribution of profits to permanent establishments” World Tax Journal, 11.2.

Richard Collier, Seppo Kari, Olli Ropponen, Martin Simmler and Maximilian Todtenhaupt (2018) “Dissecting the EU’s recent anti-tax avoidance measures: Merits and problems”, Econpol Policy Report 2018/08.

Filip Debelva and Alice Pirlot (2018) “National Report (Belgium)”, in Chris Evans et al (eds.), Improving Tax Compliance in a Globalized World, International Bureau of Fiscal Documentation, 161-183.

Michael P. Devereux (2019) “How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS”, Fiscal Studies.

Michael P. Devereux (2019) “Tax avoidance under residual profit splits: A brief response”, Tax Notes and Tax Notes International, May 13.

Michael P. Devereux, Niels Johannesen and John Vella (2019) “Can taxes tame the banks? Evidence from European bank levies”, Economic Journal.

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

Michael P. Devereux, Giorgia Maffini and Jing Xing (2019) "The impact of investment incentives: evidence from UK corporation tax returns", American Economic Journal: Economic Policy, 11.3, 361-389.

Michael P. Devereux and John Vella (2018) “Implications of digitalization for international corporation tax reform”, Tax Law Review, 71.3, 477-514.

Michael P. Devereux and John Vella (2018) “Taxing the digitalised economy: Targeted or system-wide reform?”, British Tax Review, 4, 301-320.

Michael P. Devereux and John Vella (2019) “Implications of Digitalization for International Corporate Tax Reform”, Intertax, 46.6/7, 550-559.

Michael P. Devereux and John Vella, (2019), “The Allowance for Corporate Equity 30 years on” in Rita de la Feria and Glen Loutzenhiser (eds), The Dynamics of Taxation: Current Challenges, Hart Publishing.

Judith Freedman (2019) “Restoring Trust in the ‘Fairness’ of Corporate Taxation” in Sjoerd Goslinga et al., eds., Tax and Trust: Institutions, Interactions and Instruments, Eleven International Publishing, 121-142.

Judith Freedman (2019) “Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) 1971: A Delphic pronouncement and a fundamental tension” in John Snape and Dominic de Cogan (eds), Landmark Cases in Revenue Law, Hart Publishing, 201-222.

Judith Freedman (2019) “Tackling fiscal “abuse of law” in the UK: different routes to a single destination”, Revue europeenne et internationale de droit fiscal 2018/4, Bruylant 467-474.

Judith Freedman (2019) “The UK General Anti-Avoidance Rule: Transplants and Lessons”, Bulletin for International Taxation June/July, International Bureau of Fiscal Documentation, 332-338.

Clemens Fuest and Samina Sultan (2019) “How will Brexit affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation”, National Tax Journal, 72 (1), 111–138.

İrem Güçeri (2018) “Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes”, International Tax and Public Finance, 25.1, 1-63.

İrem Güçeri and Li Liu (2019) “Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence”, American Economic Journal: Economic Policy, 11.1, 266-291.

Luc Leboeuf and Alice Pirlot (2019) “Taxation as a means of migration control: The case of Hungary”, Intertax, 47.3, 291-297.

Alice Pirlot (2019) “The WTO as tax scarecrow”, Tax Journal, Issue 1427, January. 

Alice Pirlot (2018) “When EU law and international law pursue seemingly contradictory paths: A mapping of potential conflicts in tax matters”, Chapter 14, in Pasquale Pistone ed., European Tax Integration: Law, Policy and Politics, International Bureau of Fiscal Documentation, 523-549.

Alice Pirlot and Eduardo Traversa (2019) “The temporal application of state aid rules to domestic tax measures: A Sensitive Matter”, in Werner Haslehner, Georg Kofler and Alexander Rust (eds.), Time and Tax. Issues in International, EU, and Constitutional Law, Wolters Kluwer Eucotax, 197-238.

Alice Pirlot and John Vella (2018) “The adoption of BEPS in the United Kingdom”, in Kerrie Sadiq, Adrian Sawyer and Brownyn McCredie (eds.) Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Countries, Fiscal Publications, 291-310.

John Vella (2018) “Barclays Mercantile Business Finance Ltd v Mawson: Living with uncertainty” in John Snape and Dominic de Cogan (eds), Landmark Cases in Revenue Law, Hart Publishing.

John Vella, John Armour, Luca Enriques and Ariel Ezrachi (2018) “Putting technology to good use for society: the role of corporate, competition and tax law”, Journal of the British Academy, 6 (s1), 285-321.

John Vella (2019), “Digital Services Taxes: Principle as Double-Edged Sword”, National Tax Journal

John Vella (2019), “Value creation and the allocation of profit under formulary apportionment” in Rick Krever (ed), The Allocation of Multinational Business Income: Reassessing the Formula Apportionment Option, Kluwer Law International.