Publications 2021

Journal Articles

Alice Pirlot (forthcoming), Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?, Journal of Environmental Law

Alice Pirlot, Henri Culot (forthcoming), When International Trade Law Meets Tax Policy: The Example of Digital Services Taxes, Journal of World Trade

Alice Pirlot (forthcoming), Sections 42–85 and Schedules 9–15: plastic packaging tax, British Tax Review

Alice Pirlot (forthcoming), Section 112: repeal of carbon emissions tax, British Tax Review

Richard Collier, Michael P. Devereux and John Vella (forthcoming), Comparing Proposals to Tax Some Profit in the Market Country.

İrem Güçeri & Maciej Albinowski (2021), Investment responses to tax policy under uncertaintyJournal of Financial Economics, 4 May 2021.

Alice Pirlot (forthcoming), Some observations on the tax-related provisions in the EU – UK Trade and Cooperation Agreement, British Tax Review pp. 7-20.

Alice Pirlot, Timo Gerres, Manuel Haussner & Karsten Neuhoff (forthcoming), To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements, Review of European, Comparative & International Environmental Law.

Policy Articles

Michael P. Devereux and Martin Simmler (2021), Who Will Pay Amount A?EconPol Policy Brief, 3 July 2021.