| 2011 |
H. Simpson. 2011 'Investment abroad and labour adjustment at home: evidence from UK multinational firms', forthcoming in: Canadian Journal of Economics.
|
M. Dolls, C. Fuest and Peichl, A., 2011: Automatic Stabilizers and Economic Crisis: US versus Europe, forthcoming in: Journal of Public Economics.
|
Abramovsky, L. and Simpson, H. 2011 'Geographic proximity and firm-university innovation linkages: evidence from Great Britain.' Journal of Economic Geography,11(6), 949-977
|
|
Becker, J. and Fuest, C. 2011, 'Tax Competition – Greenfield Investment versus Mergers and Acquisitions', Regional Science and Urban Economics 41, 476-486 |
|
Becker, J and Fuest, C., 2011, 'The Taxation of foreign profits: the old view, the new view and a pragmatic view', Intereconomics, 42(2), 92-97. |
|
Becker, J., and Fuest, C., 2011, 'Source versus Residence based Taxation with International Mergers and Acquisitions', Journal of Public Economics, 95(1-2), 28-40. |
Bond, S., Söderbom, M. and Wu, G., 2011 ‘Pursuing the wrong options? Adjustment costs and the relationship between uncertainty and capital accumulation’, Economics Letters, 111(3), 249-251.
|
|
Devereux, MP, 2011, 'Will the bank levy meet its objectives?', British Tax Review 1, 33-39. |
|
Devereux, MP, and de Mooij, R, 2011, 'An applied analysis of ACE and CBIT reforms in the EU', International Tax and Public Finance 18(1), 93-120. |
|
Dolls, M, Fuest, C. and A. Peichl,2011, 'Automatic Stabilizers, Economic Crisis and Income Distribution in Europe', Research in Labour Economics, 32, 227-255. |
|
Fuest, C., Hebous, S. and Riedel, N. 2011, 'International debt shifting and multinational firms in developing economies', Economics Letters 113, 135-138 |
|
Fuest, C, Becker, J, 2011, 'Optimal tax policy when firms are internationally mobile', International Tax and Public Finance 18, 580-604 |
|
Krautheim, S, and Schmidt-Eisenlohr, T, 2011, 'Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition', Journal of Public Economics, 95 1-2) 122-133. |
|
Maffini, G, and Mokkas, S, 2011, 'Profit-shifting and Measured Productivity of Multinational Firms', Oxford Bulletin of Economics and Statistics, 73(1), 1-20. |
| Vella,J, C Fuest and T Schmidt-Eisenlohr, 2011,
'The EU Commission’s Proposal for a Financial Transaction Tax' British Tax Review, 6, 607-621. |
| 2010 |
|
Becker, J., Fuest, C., 2010, ‘Taxing foreign profits with international mergers and acquisitions’, International Economic Review 51(1), 171-186. |
|
Becker, J., Fuest, C., 2010. ‘EU regional policy and tax competition.’European Economic Review 54, 150-161 |
|
Becker, J., Fuest, C., 2010. ‘Internationalization and business tax revenue - Evidence from Germany'. International Tax and Public Finance, 17 (2),174-192. |
|
Becker, J., Fuest, C., 2010, Foreign Income and Domestic Deductions – A Comment, National Tax Journal 63, 269-277. |
|
Becker, J., Fuest, C., 2010, 'Tax enforcement and tax havens under formula apportionment', International Tax and Public Finance, 17(3), 217-235. |
|
Bettendorf, L, Devereux, M.P., van der Horst, A., Loretz, S, and de Moij, R, 2010, 'Corporate Tax Harmonization in the EU', Economic Policy 25(63), 537-590. |
Bond, S., Leblebicioglu, A. and Schiantarelli, F., 2010 ‘Capital accumulation and growth: a new look at the empirical evidence’,
Journal of Applied Econometrics, 25(7), 1073-1099. |
|
de la Feria, R, 2010, 'Weald Leasing. Application of the abuse of law test in the VAT sphere. Court of Justice', Highlights & Insights on European Taxation. |
|
de la Feria, R, and Kluwer, R, 2010, 'Astra Zeneca UK. Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration. Court of Justice', Highlights & Insights on European Taxation, 11 . |
|
de la Feria, R, and Kluwer, R, 2010, 'EMI Group. “Samples” and “gifts of small value” within the meaning of art. 16 VAT Directive. Court of Justice', Highlights & Insights on European Taxation, 11. |
|
de la Feria, R, and Kluwer, R, 2010, 'Commission v United Kingdom. Insurance and financial transactions. No refund of input VAT to taxable persons not established in EU territory. Court of Justice', Highlights & Insights on European Taxation, 11. |
|
de la Feria, R, and Kluwer, R, 2010, 'Future Health Technologies. VAT Exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use. Court of Justice', Highlights & Insights on European Taxation, 10. |
|
de la Feria, R, 2010, ‘Partial-Exemption Policy in the United Kingdom’, International VAT Monitor 21(2), 119-123. |
|
de la Feria, R, and Lockwood, B, 2010, ‘Opting for Opting In? An Evaluation of the Commission’s Proposals for Reforming VAT for Financial Services’, Fiscal Studies 31(2), 171-202. |
|
Devereux, MP, and Fuest, C, 2010, 'Corporate Income Tax Coordination in the European Union', Transfer 16 6 1 23-28 . |
|
Devereux, M.P., 2010, ‘Proposals for Controlled Foreign Companies reform: a tale of two Principles’, British Tax Review, 111-8. |
|
Dischinger, M. and N. Riedel (2010): 'Corporate Taxes and the Location of Intangible Assets within Multinational Firms', Journal of Public Economics, 95 (7-8), 691-705. |
|
Egger, P, and Loretz, S, 2010, 'Homogeneous Profit Tax Effects for Heterogeneous Firms?', World Economy 33(8),1023–1041. |
|
Endres, D, and Fuest, C, 2010, 'Tax Burden on Foreign Direct Investments in the Asia-Pacific Region, India and Russia', Intertax, 38(8-9), 421-429. |
|
Freedman, J, 2010, 'The Finance Acts of 2010: a complicated start to simplification', British Tax Review, 3,197-199. |
|
Freedman, J, 'Improving (Not Perfecting) Tax Legislation: Rules and Principles Revisited', 2010, British Tax Review 717-736. |
|
Fuest, C., Büttner, T, 2010, 'The Role of the Corporate Income Tax as an Automatic Stabilizer', International Tax and Public Finance, 17(6), 686-698. |
|
Fuest, C., Peichl, A., Dolls, M., 2010, 'Wie wirken die automatischen stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU-Staaten und den USA', Perspektiven der Wirtschaftspolitik 11, 132-145. |
|
Fuest, C., Niehues, J., Peichl, A., 2010,'The Redistributive Effects of Tax Benefit Systems in the Enlarged EU', Public Finance Review 38, 473-500. |
|
Lockwood, B, and De Meza, D, 2010, ‘Too much investment? A problem of endogenous outside options’, Games and Economic Behaviour 69(2), 503-511. |
|
Lockwood, B, and Keen, M, 2010, ‘The value added tax: Its causes and consequences’, Journal of Development Economics 92, 138-151. |
|
Lockwood, B, and Whalley, J, 2010, ‘Carbon-motivated Border Tax Adjustments: Old Wine in Green Bottles?’, World Economy 33(6), 810-819. |
|
Riedel, N, 2010, 'The downside of formula apportionment: evidence on factor demand distortions', International Tax and Public Finance, 17(3), 236-258 |
|
Riedel, N, 2010 'Taxing Multinationals under Union Wage Bargaining', International Tax and Public Finance, 18(4), 339-421. |
| 2009 |
|
Becker, J., Elsayyad, M. 2009. 'The evolution and convergence of OECD tax systems', Intereconomics: review of European economic policy, 44 (2),105-113 |
|
Bond, S., & Malik R., 2009, 'Natural resources, export structure and investment', Oxford Economic Papers, 61(4), 675-702 |
|
de la Feria, R., 2009, 'Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitáro', Revista fórum de direito tributáro, 40, 29-51 |
| de la Feria, R. 2009 ‘Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda’, Revista de Finanças Públicas e Direito Fiscal 2(3) |
|
de la Feria, R., 2009. 'EMI Group Ltd: sample within the meaning of art. 16 VAT directive', Highlights & insights on European taxation,5, 85-87 |
|
de la Feria, R., 2009. 'Loyalty Management UK Limited. Reference for a preliminary ruling in a UK case regarding a customer loyalty rewards schme. House of Lords', Highlights & insights on european taxation, 7, 67-70 |
|
de la Feria, R., 2009. 'Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing', Highlights & insights on European taxation, 4, 137-151 |
|
de la Feria, R., 2009. 'Weald Leasing. Reference for a preliminary ruling in a UK case regarding the application of the abuse of law test to leasing structures. Court of Appeal', Highlights & insights on European taxation, 7, 61-64 |
|
de la Feria, R. & Walpole, M. 2009, 'Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared' International and Comparative Law Quarterly 58(4), 897-932 |
|
de la Feria, R. 2009, 'The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction', Intertax 37(3), 148-165 |
|
Devereux, M., Fuest, C., 2009,'Is the corporation tax an effective automatic stabilizer?' National Tax Journal LXII, 429-437 |
|
Egger, PH, Pfaffermayr, M., Loretz, S., Winner, H., 2009, 'Bilateral effective tax rates and foreign direct investment', International tax and public finance, 16(6), 822-849 |
|
Egger, P, Loretz, S, Pfaffermayr, M, Winner H, 2009. ‘Firm-specific Forward-looking Effective Tax Rates’ International Tax and Public Finance, 16(6), 822-849 |
|
Freedman, J, Loomer, G, and Vella, J, 2009. 'Corporate Tax Risk and Tax Avoidance: New Approaches', British Tax Review 74-116 |
|
Freedman, J., 2009. 'Section 93 and Schedule 46 - duties of senior accounting officers of large companies', British Tax Review, 620 - 625 |
| Fuest, C., 2009, 'Beyond Eurosclerosis - Discussion', Economic Policy, 24(59), 445-447 |
|
Fuest, C., 2009. ‘Household debt repayment behaviour: what role do institutions play? Discussion’ Economic Policy 24(57), 133-136. |
|
Huizinga, H. P., Voget, J., 2009. 'International taxation and the direction and volume of cross-border M&As', Journal of Finance, 64(3), 1217-1249 |
|
Lockwood, B., Migali, G, 2009. 'Did the single market cause competition in excise taxes? Evidence from EU countries', The Economic Journal, 406-429 |
| 2008 |
|
de la Feria, R., 2008, 'Evolução do conceito de abuso do direito no ămbito do direito comunitáro', Revista de finanças públicas e direito fiscal, 1( 2),197-226 |
|
de la Feria, R. 2008, 'HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT” British Tax Review 5, 556-563 |
|
de la Feria, R. 2008, 'Evolução do Conceito de Abuso do Direito no Âmbito do Direito Fiscal Comunitário' Revista de Finanças Públicas e Direito Fiscal 1(2), 197-228; also published as (2009) Revista Fórum de Direito Tributário 40 |
|
de la Feria, R. 2008, 'Prohibition of Abuse of (Community) Law – The Creation of a New General Principle of EC Law Through Tax'(2008) Common Market Law Review 45(2), 395-441 |
|
de la Feria, R. 2008, 'When Do Dealings in Shares Fall Within the Scope of VAT?' EC Tax Review 17(1), 24-40 |
|
de Mooij, R., 2008. Corporate tax policy and incorporation in the EU, International tax and public finance, 15(4), 478-498 |
|
Devereux, M.P., 2008. ‘Business taxation in a globalized world.’ Oxford Review of Economic Policy 24 4), 625–638. |
|
Devereux, M.P., 2008. ‘Taxation of outbound direct investment: economic principles and tax policy considerations.’ Oxford Review of Economic Policy 24 (4), 698–719; reprinted in Head, J & Krever, R (eds) 2009, Tax reform in the 21st century, Kluwer. |
|
Devereux, M.P., Lockwood, B., Redoano, M., 2008. ‘Do countries compete over corporate tax rates?’ Journal of Public Economics 92 (5-6), 1210-1235. |
|
Devereux, M.P., Loretz, S., 2008. ‘The effects of EU formula apportionment on corporate tax revenues.’ Fiscal Studies 29(1), 1-33. |
|
Fuest, C., 2008. ‘The European Commission’s proposal for a common consolidated corporate tax base.’ Oxford Review of Economic Policy 24 (4), 720-739 |
|
Fuest, C., Peichl, A., Schaefer, T., 2008. ‘Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany.’ International Tax and Public Finance 15, 620-636 |
|
Loretz, S, 2008. ‘Corporate taxation in the OECD in a wider context’ Oxford Review of Economic Policy 24(4), 639-660 |
| 2007 |
|
Ulph, A., Ulph, D., 2007. Climate change: environmental and technology policies in a strategic context, Environmental and resource economics, vol 37 No. 1, pp159-180 |
|
Creedy, J., Gemmell, N., 2007. Corporation tax buoyancy and revenue elasticity in the UK, Economic modelling, vol 25 No. 1, pp24-37 |
|
Devereux, M. P., Griffith, R., Simpson, H. 2007. Firm location decisions, regional grants, and agglomeration externalities, Journal of public economics, vol. 91 No. 3/4,pp 413-435 |
|
Gemmell, N., Kneller, R, Sanz, I., 2007, Foreign investment, international trade, and the size and structure of public expenditures, European journal of political economy, vol. 24 no. 1, pp 151-171 |
|
Devereux, M.P, 2007. Horizontal and vertical indirect tax competition: theory and some evidence from the USA, Journal of public economics, vol 91 No. 3/4, pp 451-479 |
|
Creedy, J., Gemmell, N., 2007., Tax revenues and fiscal drag: an introduction, Australian economic review, Vol 40 No. 3, pp323-338 |
|
Bloom, N., Bond, S, Van Reenen, J., 2007. Uncertainty and investment dynamics, Review of economic studies, vol 74 no. 2, pp394-415 |
|
Becker, J., Fuest, C., 2007. ‘Why is there corporate taxation? The role of limited liability revisited.’ Journal of Economics 92, 1-10. |
|
Freedman, J., 2007. 'Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament' 123(Jan) Law Quarterly Review 53-90 |
|
Riedel, N., and M. Runkel (2007):"Company Tax Reform with a Water's Edge", Journal of Public Economics, 91, 1533-1554. |
|
Fuest, C., Hemmelgarn, T., Ramb, F., 2007. ‘How would the introduction of an EU-wide formula apportionment affect the size and the distribution of the corporate tax base? An analysis based on German multinationals.’ International Tax and Public Finance 14, 605-626. |
|
Fuest, C., Kolmar, M., 2007. ‘A theory of user fee competition.’ Journal of Public Economics 91, 497-509. |
|
de la Feria, R. 2007, 'The EU VAT Treatment of Insurance and Financial Services (Again) under Review', EC Tax Review 16(2), 74-89 |
|
Loretz, S, 2007. ‘Determinants of bilateral effective tax rates: Empirical evidence from OECD countries’ Fiscal Studies 28 (2), 227-249. |
|
Fuest, C., 2007. ‘The relative sophistication of Chinese exports: comment on Peter Schott.’ Economic Policy 53, 40-43. |
|
Maffini, G., 2007, `Encouraging savings through tax-preferred accounts’, OECD Tax Policy Studies 2007 (2). |
|
Freedman, J., and Crawford, C., 2007. 'Small Companies Again - Section 3 Finance Act 2007', British Tax Review, 43 |
| 2006 |
|
Devereux, M.P., Griffith, R., Simpson, H., 2006. ‘Firm location decisions, regional grants and agglomeration externalities.’ Journal of Public Economics 91 (3-4), 413-435 |
|
Freedman, J., 2006. 'Why Taxing the Micro-business is not simple - A Cautionary Tale from the Old World' 2(1) Journal of the Australasian Tax Teachers Association 58-77 |
|
Fuest, C., Huber, B., 2006. ‘Can regional policy in a federation improve economic efficiency?’ Journal of Public Economics 90, 499-511. |
| Devereux, M.P., Lockwood, B., Redoano, M., 2006. ‘Horizontal and vertical indirect tax competition: theory and some evidence from the USA.’Journal of Public Economics 91 (3-4), 451-479 |