University of Oxford

Oxford University Centre for Business Taxation

Types of Tax: Value Added Tax

A Fiscal Stimulus Package for the UK?

Commission v United Kingdom. Insurance and financial transactions. No refund of input VAT to taxable persons not established in EU territory

Corporate tax policy under the Labour government: 1997-2010

Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud. EU Council

Designing a Progressive VAT

Discretionary Fiscal Responses to the Covid-19 Pandemic

Efficiency and welfare costs of VAT; evidence from VAT notches

EU Council approves derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud

EU Perspective on VAT Exemptions

EU VAT principles as interpretative aids to EU VAT rules: the inherent paradox

Future health technologies. VAT exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use

HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT

How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT

Improving the VAT Treatment of Exempt Immovable Property in the European Union

Information, Asymmetric Incentives or Withholding? Understanding the Self-Enforcement of Value-Added-Tax

Introduction to this issue - VAT exemptions: consequences and design alternatives

Opting for opting in? An evaluation of the Commission's proposals for reforming VAT for financial services

Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared

Partial-exemption policy in the United Kingdom

Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation

Public sector finances and the crisis: a VAT rise could help

Small Firm Growth and the VAT Threshold: Evidence for the UK

Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector

Tax Avoidance