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Policy articles 

Part of the Centre’s written output consists of short op-ed articles on issues of current policy interest.

2011

Paper 11/03

Shady deals

Clemens Fuest: Tax Havens, The World Today, Chatham House, July 2011, S. 16-18.

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Paper 11/02

Will fiscal consolidation drive the UK economy back into recession?

Katarzyna Bilicka, Michael Devereux, Clemens Fuest

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Paper 11/01

Corporate Tax Reform in the EU: Weighing Pros and Cons

Leon Bettendorf, Michael Devereux, Albert van der Horst, and Simon Loretz

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2010 | Top

Paper PA10/11

Bank bailouts in a global economy: the challenges for international cooperation

Friederike Niepmann and Tim Schmidt-Eisenlohr
CEP, Centre Piece, Volume 15 Issue 3

Brief Analysis of the October 2010 Government Spending Review

Paper PA10/10

Government Spending Review: More spending reallocation than spending cuts

Brief Analysis of the October 2010 Government Spending Review

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Paper PA10/09

GAAR: Challenging Assumptions

Judith Freedman

This article appeared in the September 27 2010 issue of the Tax Journal

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Paper PA10/08

Emergency Budget Report 2010:

Brief Analysis of some aspects of the Emergency Budget

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Paper PA10/07

New bank taxes, new world order?

Michael Devereux

This article appeared in the June 2010 issue of the Tax Adviser

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 Financial Sector Taxation

Paper PA10/06

Taxing Banks: the IMF Proposals

Michael Devereux, Clemens Fuest, and Giorgia Maffini

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 Financial Sector Taxation

Paper PA10/05

The G20 and New Bank Taxes

Michael Devereux, Clemens Fuest, and Giorgia Maffini

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The UK Budget Report 2010

Paper PA10/04

Government's deficit reduction plan depends on optimistic GDP growth forecast

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Paper PA10/03

Labour's proposed spending cuts exceed Thatcher's

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Paper PA10/02

Budget comment: Too much or too little?

Judith Freedman

This article appeared in The Tax Journal on 5 April 2010

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Paper PA10/01

Public Sector Finances and the Crisis: a VAT rise could help

Michael P Devereux, Clemens Fuest, and Giorgia Maffini

This article appeared in The Tax Journal on 25 January 2010

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2009 | Top

Paper PA09/13

Senior Accounting Officers

Judith Freedman

This article appeared in the British Tax Review - [2009] BTR 620

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Paper PA09/12

A GANTIP - was it really such a bad idea?

Judith Freedman

This article appeared in The Tax Journal on 13 April 2009

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Paper PA09/11

Public Sector Finances and the Crisis

Michael P. Devereux, Clemens Fuest, and Giorgia Maffini 
December 2009

A version of this paper was featured on Oekonomenstimme on 22 March 2010, available here (in German)

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Paper PA09/10
Corporate income tax coordination in the European Union 

Michael P. Devereux and Clemens Fuest.
This article is forthcoming in Transfer. The European Review of Labour and  Research

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Paper PA09/09
Commission v Ireland. Activities carried out by public authorities

Rita de la Feria (OUCBT)
This article appeared in Highlights & Insights on European Taxation in its October 2009 issue.

Paper PA09/08
Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud

Rita de la Feria (OUCBT)
This article appeared in Highlights & Insights on European Taxation in its August 2009 issue.

Paper PA09/07
Weald Leasing. Reference for a preliminary ruling in a UK case regarding the application of the abuse of law test to leasing structures

Rita de la Feria (OUCBT)
This article appeared in Highlights & Insights on European Taxation in its July 2009 issue.

Paper PA09/06
Loyalty Management UK Limited. Reference for a preliminary ruling in a UK case regarding a customer loyalty rewards scheme

Rita de la Feria (OUCBT)
This article appeared in Highlights & Insights on European Taxation in its July 2009 issue. 

Paper PA09/05
The UK Should Increase VAT

Clemens Fuest (OUCBT)
This article appeared in The Tax Journal on June 15, 2009. 

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Paper PA09/04
EMI Group Ltd. Sample within the meaning of art. 16 VAT Directive

Rita de la Feria (OUCBT)
This article appeared in Highlights & Insights on European Taxation in its May 2009 issue.

Paper PA09/03
Tax Havens and the Financial Crisis 

Geoffrey Loomer (OUCBT)
Giorgia Maffini (OUCBT)

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Paper PA09/02
Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing

Rita de la Feria (OUCBT)
This article appeared in Highlights & Insights on European Taxation in its April 2009 issue.

Paper PA09/01
A Budget for Business

Michael P Devereux (OUCBT)
This article appeared in Accountancy Age on April 23, 2009. Read the Accountancy Age article here.

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2008 | Top

Paper PA08/01
VAT – Unjust Enrichment

This article appeared in The Tax Journal on 12 May 2008.
Michael Devereux (OUCBT)
Rita de la Feria (OUCBT)

2007 | Top

Paper PA07/04
Where will tax competition end?

This appeared in the April 2007 issue of The Banker magazine.

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Paper PA07/03
Can a revenue-neutral corporation tax reform enhance international competitiveness?

Michael P Devereux (OUCBT) 

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Paper PA07/02
Towards a 21st Century Corporation Tax

Michael P Devereux (OUCBT)
A shortened version of this article was published in the CBI’s magazine Business Voice in its February 2007 issue.

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Paper PA07/01
Deductability of Interest for Corporation Tax

Michael P Devereux (OUCBT)
This article draws on the Centre Report Interest deductibility for UK Corporation Tax, presented at the Winter Workshop on December 12, 2006. Another article which also drew on this report was published in a Financial Times article on December 12, 2006.
This article appeared in The Tax Journal, issue 870 on January 29, 2007.

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