Publications 2020

Miguel Almunia, İrem Güçeri, Ben Lockwood and Kimberley Scharf (2020). More giving or more givers? The effects of tax incentives on charitable donations in the UK. Journal of Public Economics, 183.

Wiji Arulampalam, Michael P. Devereux and Federica Liberini (2019). Taxes and Location of Targets. Journal of Public Economics, 176, pp.161-78.

Richard S. Collier (2020). Banking on Failure. Cum-Ex and Why and How Banks Game the System, Oxford University Press.

Richard S. Collier (forthcoming). The Value Creation Mythology. In: W. Haslehner and M. Lamensch, (eds), Taxation and Value Creation, EATLP International Tax Series, Vol. 19. Amsterdam: Ibfd Publication.

Richard S. Collier and Ian Dykes (forthcoming). The Virus in the ALP, Issues from the Transfer Pricing Guidance on Risk and Capital in the light of the covid-19 pandemic. Bulletin for International Fiscal Documentation.  

Richard S. Collier and John Vella (2019). Five core problems in the attribution of profits to permanent establishments. World Tax Journal, 11 (2), pp.159. 

Richard S. Collier and Matt Andrew (2020). COVID-19 Challenges for the Arm’s Length Principle, Tax Notes International, 98 (12), pp.1363.

Michael P. Devereux (2020). How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS. Fiscal Studies 40.4, pp.591-619.

Michael P. Devereux and John Vella (2020). 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. 

Michael P. Devereux, Alan Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella (2021). Taxing Profit in a Global Economy, Oxford University Press.

Michael P. Devereux, François Bares, Sarah Clifford, Judith Freedman, İrem Güçeri, Martin McCarthy, Martin Simmler and John Vella (2020). The OECD Global Anti-Base Erosion Proposal, Oxford University Centre for Business Taxation Report.

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, pp.361-89.

Michael P. Devereux, İrem Güçeri, Martin Simmler and Eddy H.F Tam (2020). Discretionary Fiscal Responses to the Covid-19 Pandemic, Oxford Review of Economic Policy.

Michael P. Devereux, Niels Johannesen and John Vella (2019). Can taxes tame the banks? Evidence from European bank levies. The Economic Journal, 129, pp.3058–3091. 

Evelyne Esterzon, Alice Pirlot and Isabelle Richelle (2020). Le droit fiscal à la lumière du droit des femmes. In: Code Commenté – Droits des femmes. Brussels: Larcier, pp.318-325. 

Judith Freedman (2019). Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) 1971: A Delphic Pronouncement and a Fundamental Tension. In: J. Snape and D. de Cogan, (eds), Landmark Cases in Revenue Law. Oxford: Hart Publishing, pp.201-222.   

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

Judith Freedman (2019). The UK General Anti-Avoidance Rule: Transplants and Lessons. Bulletin for International Taxation, 73 (6/7), pp.332-338. 

Judith Freedman (2020). Employment Status, Tax and the Gig Economy—Improving the Fit or Making the Break? King's Law Journal, 31 (2), pp.194-214.

Judith Freedman and Helen Miller (2020). Tax and employment status: myths that are endangering sensible tax reform. The Institute for Fiscal Studies.

Leonie Koch and Martin Simmler (2020). How important are local knowledge spillovers of public R&D and what drives them? Research Policy, 47 (7).

Li Liu, Ben Lockwood, Miguel Almunia and Eddy H.F. Tam (2019). VAT Notches, Voluntary Registration, and Bunching. IMF Working Papers, 19 (205).

Alice Pirlot (2020). A Legal Analysis of the Mutual Interactions between the UN Sustainable Development Goals (SDGs) & Taxation. In: Cécile Brokelind (ed), Tax Sustainability in an EU and International Context. Amsterdam: Ibfd Publication, pp.87–111.

Alice Pirlot (2020), Section 111: preparing for a new tax in respect of certain plastic packaging, British Tax Review 2020(4):534-536,  Sweet and Maxwell

Alice Pirlot (2020), Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading schemeBritish Tax Review 2020(4):490-497, Sweet and Maxwell

Alice Pirlot (2020). Exploring the Impact of EU Law on Environmental Taxation. In: C.H. Panayi (ed), Research Handbook in European Union Taxation Law. Cheltenham, UK: Edward Elgar Publishing, pp.359–388.

Alice Pirlot (2020). The Vagueness of Tax Fairness: A Discursive Analysis of the Commission’s ‘Fair Tax Agenda.’ Intertax, 48 (4).

Alice Pirlot, Richard S. Collier and John Vella (2020). Tax Policy and the COVID-19 Crisis. Intertax, 48 (8/9), pp.794–804.

Nadine Riedel, Martin Simmler and Christian Wittrock (2020). Local fiscal policies and their impact on the number and spatial distribution of new firms. Regional Science and Urban Economics, 83, pp.103525.

John Vella (2019). Barclays Mercantile Business Finance Ltd v Mawson: Living with uncertainty. In: John Snape and Dominic de Cogan (eds), Landmark Cases in Revenue Law. Oxford: Hart Publishing, pp.397-416.   

John Vella (2019). Digital Services Taxes: Principle as a Double-Edged Sword. National Tax Journal, 70 (4), pp.821–838.

John Vella (2020). Value creation and the allocation of profit under formulary apportionment. In: R. Krever and F. Vaillancourt (eds), The Allocation of Multinational Business Income: Reassessing the Formula Apportionment Option. Alphen aan den Rijn: Kluwer Law International.

John Vella (forthcoming). The UK’s Digital Services Tax, British Tax Review.