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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Media coverage

Financial Times, Money, p.10

03/06/2017 

What if Labour wins?

Comment piece by Chris Dillow on the possible implications of a Labour election victory notes research by Michael Devereux and Giorgia Maffini at the University of Oxford, and Wiji Arulampalam at the University of Warwick, which found that almost half of a rise in corporation tax would fall upon wages.

(Research published as The Direct Incidence of Corporate Income Tax on Wages -IZA DP No 5293 THe Institute  Study for Labor, Bonn)

Investors Chronicle

31/5/2017

What if Labour wins?

Comment piece by Chris Dillow on what a Labour victory woud mean for the financial markets. Mentions research by Wiji Arulampalam, Michael Devereux and Giorgia Maffini which points out that a rise in corporate taxation would in many cases have an adverse affect on wages or jobs. (Research published as The Direct Incidence of Corporate Income Tax on Wages -IZA DP No 5293 THe Institute  Study for Labor, Bonn)

Forbes

29/3/2017

EU Wrong To Challenge Destination Based Cash Flow Tax

Michael Devereux’s proposal for a destination based cash flow tax has gained significant traction in the US. In this opinion piece for Forbes, written in conjunction with Berkeley’s Alan Auerbach, he states that there is ‘much misunderstanding about this reform. To begin with, both the United States and the EU have broken corporate tax systems, with massive tax avoidance by high-profile multinational corporations, perverse incentives for companies to move their operations offshore or - in the case of the US - to engage in “inversions” to become foreign.’

Financial Times online

23/3/2017

'National insurance U-turn ‘highlights benefits of self-employment’

Judith Freedman, Professor of Taxation Law at Oxford University, comments as part of an article on national insurance contributions for the self-employed

Tax Notes

13/3/2017

News Analysis: Economics -The Real Appeal of the Border Adjustment Tax

‘The border adjustment tax under consideration by Congress was conceived by some of the most creative and original academic economists working in public finance,’ writes Tax Notes. The article quotes research by Michael Devereux and John Vella as saying that ‘the use of a new notion of economic activity, substantial activity, or value creation raises a number of problems. There is no clear conceptual basis for identifying where profit is earned; all those locations may be considered to have some claim to tax part of the company's profit.’

The Conversation

9/3/2017

UK budget: experts respond

Michael Devereux was quick to respond to Philip Hammond’s budget announcement saying that the Chancellor ‘is concerned about the tax incentives for individuals and partnerships to incorporate – when they would be liable to corporation tax and income taxes on dividends – instead of income tax on the whole income.’

New York Times

6/3/2017

The case for a border-adjusted tax

In this article on the Opinion Pages of the NYT Michael Devereux makes the case for a border-adjusted tax in this opinion piece written with Alan Auerbach. ‘Our decision should be clear. We need to adjust to new ideas like a destination-based cash-flow tax. In the end, the short-run economic adjustments required would be a small price to pay for an enduring, fair and rational tax system,’ they said.

The Irish Times

15/2/2017

Civil war looms in corporate America over Trump tax plan

Trump’s proposed tax reforms are causing consternation for business owners in the US. The Irish Times summarises the issues, and quotes Michael Devereux as saying that ‘Ireland, Luxembourg and the Netherlands would have particular reason to worry.’

Financial Times

14/2/2017

Trump and the tax plan threatening to split corporate America

Article on proposed new tax plans for the US contains quote by Michael Devereux that if it goes ahead it could be the biggest shake-up of cross-border taxation since the 1920's.

Independent

5/2/2017

Deluded Republicans are accidentally pushing for progressive corporation tax reform 

Comment by Michael Devereux cited in this article

Econotimes and The Conversation

30/1/2017

An original Republican tax plan offers Trump a radical tool for corporate tax reform

Article mentions scholars at CBT.

Tax Notes 

30/1/2017

Wealthy taxpayers don't receive special treatments,  HMRC says

Article on PAC report on HMRC and HNWIs includes comment by Judith Freedman, Professor of Taxation Law at Oxford University.

Indian Express

24/1/2017

No proof required: Taxation – beware of the enemy within

Article on India’s 2017 Budget notes that every year, the Centre for Business Taxation at Oxford University aggregates corporate income tax rates across 48 countries, including India

Financial Express (India)

24/1/2017

Budget 2017: Cut in effective tax rate to 20% is proper follow-through to demonetisation

Article on India’s 2017 Budget notes that every year, the Centre for Business Taxation at Oxford University aggregates corporate income tax rates across 48 countries, including India.

Financial Times

6/1/2017

Tax breaks for UK's self-employed rises in cost by nearly £2bn

Judith Freedman, Professor of Taxation Law at the University of Oxford, comments on the news that a changing labour market is increasing the cost to the Treasury of tax breaks for the self-employed.

 

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