Publications 2021

Journal Articles

Alice Pirlot, Carbon Border Adjustment Measures: a Straightforward Multi-Purpose Climate Change Instrument?, Journal of Environmental Law, 8 Nov 2021

Alice Pirlot, Henri Culot, When International Trade Law Meets Tax Policy: The Example of Digital Services Taxes, Journal of World Trade, Volume 55, Issue 6 (2021) pp.895-920

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.

Michael P. Devereux, Martin Simmler, John Vella and Heydon Wardell‐Burrus (2021), What Is the Substance‐Based Carve‐Out under Pillar 2? And How Will It Affect Tax Competition?EconPol Policy Brief, 23 November 2021.