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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Book chapters

Forthcoming

Devereux, M.P. and Fuest, C. Tax systems and capital mobility. In: Encyclopaedia of financial globalisation. Elsevier. 

2016

Cédelle, A., (née Yevgenyeva, A.), 2016. Enhanced cooperation: A way forward for tax harmonization in the EU? in J. Englisch (ed) International Tax Law and New Challenges to and from Constitutional and Legal Pluralism (IBFD 2016).

Devereux, M.P., 2016. Tax transparency and tax co-ordination: a new era for tax reforms in a globalised world in S Princen (ed), Political Economy of Tax Reforms: Workshop Proceedings (European Union).

Freedman, J., 2016. The UK GAAR in General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems inthe Post-BEPS Tax World? (ed Lang et al) International Bureau of Fiscal Documentation, Amsterdam.

2015

Freedman, J., 2015.Managing tax complexity: the institutional framework for tax policy-making and oversight? in C. Evans, R. Krever and P. Evans, (eds). Wolters Kluwer (2015) pp253-274.

Freedman, J., 2015. Lord Hoffman, Tax Laws and Principles. In: P.S.Davies and J. Pila (eds). The Jurisprudence of Lord Hoffman. Hart Publishing, Oxford

Vella, J. and Yevgenyeva, A. The Financial Transaction Tax and the internal market. In: P. Koutrakos and J. Snell, (eds). Research handbook on the law of the EU's internal market. Edward Elgar. 

Yevgenyeva, A. The taxation of non-profit organizations after Stauffer. In: W. Haslehner, G. Kofler and A. Rust, (eds). European Tax Law Classics. Kluwer Law International.

Yevgenyeva, A. Enhanced cooperation: a way forward for tax integration? In: J. Englisch, ed. International tax law and new challenges by constitutional and legal pluralism. IBFD. 

 

2014

Bond, S., 2014. Business tax incentives. In: L. Bauger, ed. The use of tax expenditures in times of fiscal consolidation. European Economy. Economic Papers 523, July 2014. Brussels.
 
Buslei, H., Bach, S., Simmler, M. 2014 Firm level models - specifically firm models based upon large data sets. In: Cathal O'Donoghue (ed) Handbook of Microsimulation Modelling (Contributions to Economic Analysis, Volume 293) Emerald Group Publishing Limited.

de la Feria, R., 2014. EU VAT rate structure: towards unilateral convergence? In: F. Querol, ed. La réorientation européenne de la TVA. LGDJ, Presses de l'Université de Toulouse 1 Capitole.

de la Feria, R. Supplement 20. In: R. de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International. 

Devereux, M.P.  2014 New bank taxes: why and what will be the effect. In: R. de Mooij and G. Nicodeme, eds. Taxation and regulation of the financial sector. MIT Press.

Vella, J., 2014. Regulatory choice: observations on the recent experience with corrective taxes in the financial sector. In: W.G. Ringe and P.M. Huber, eds. Legal challenges in the global financial crisis: Bail-outs, the Euro, and regulation. Oxford: Hart Publishing.    

 

2013

de la Feria, R., 2013. Supplement 19. In: R. de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International. 

de la Feria, R., 2013. Supplement 18. In: R. de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International. 

de la Feria, R. and Krever, R., 2013. Ending VAT exemptions: towards a post-modern VAT. In: R. de la Feria, ed. VAT exemptions: consequences and design alternatives. Kluwer Law International.

Freedman, J., 2013. Tax risk management and corporate taxpayers - international tax administration developments (Chpt. 4). In: A. Bakker and S. Kloosterhof, eds. Tax risk management - from risk to opportunity. IBFD. (Updated chapter in online version).

Fuest, C., Maffini, G. and Riedel, N., 2013. Do corruption and taxation affect corporate investment in developing countries? In: C. Fuest and G. R. Zodrow, eds. Critical issues in taxation and development. CESifo Seminar Series. MIT Press.

Fuest, C., Hebous, S. and Riedel, N., 2013. International profit shifting and multinational firms in developing economies. In: C. Fuest and G. R. Zodrow, eds. Critical issues in taxation and development. CESifo Seminar Series. MIT Press.  

Vella, J., 2013. Sham, tax avoidance and a ‘realistic view of facts’. In: E. Simpson and M. Stewart, eds. Sham transactions. Oxford University Press.         

 

2012

de la Feria, R., 2012. Supplement 17. In: R. de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International. 

de la Feria, R., 2012. Supplement 15 and Supplement 16. In: R. de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International. 

Freedman, J., Loomer, G. and Vella, J., 2012. Analysing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study. In: L. Oats, ed. Taxation. A fieldwork research handbook. London and New York: Routledge.

Freedman, J. and Macdonald, G., 2012. The nature of the directive: rules or principles? In: The KPMG Guide to CCCTB. KPMG International Cooperative in collaboration with KPMG's EU Tax Centre.

Fuest, C. and Riedel, N., 2012. Tax evasion and tax avoidance in developing countries: the role of international profit shifting. In: P. Reuter, ed. Draining development? Controlling illicit flows of funds from developing countries. Washington DC: World Bank Press.

 

2011

de la Feria, R. and Belim, C., 2011. A repartição das competências tributárias: o papel do IVA na reforma dos impostos sobre o rendimento colectivo. In: F. Araújo, P. Otero and J. Gama, eds. Livro de homenagem a Saldanha Sanches, Vol. IV. Wolters Kluwer Coimbra Editora. 

de la Feria, R., 2011. Introducing the principle of prohibition of abuse of law. In: R. de la Feria & S. Vogenauer, eds. Prohibition of Abuse of Law: A New General Principle of EC Law? Hart Publishing: Oxford

de la Feria, R., 2011. Supplement 12, Supplement 13 and Supplement 14. In: R. de la Feria, ed. A handbook of EU VAT legislation. Kluwer Law International. 

Devereux, M. P., Fuest, C. and Bilicka, K., 2011. What do we know about effects of fiscal consolidation on short term growth? Implications for the UK. In: J. Alworth and G. Arachi, eds. Taxation and the Financial Sector. Oxford: OUP.

Freedman, J., 2011. The anatomy of tax avoidance counteraction: abuse of law in a tax context at member state and European Union level. In: S. Vogenauer and R. de la Feria, eds. Prohibition of abuse of law: a new general principle of EU Law. 365-380.

Freedman, J. and Vella, J., 2011. HMRC’S management of the UK tax system: the boundaries of legitimate discretion. In: C. Evans, J. Freedman and R. Krever, eds. The delicate balance: revenue authority discretions and the rule of law. Amsterdam: International Bureau of Fiscal Documentation.

Vella, J., 2011. The asymmetrical treatment of debt and equity finance under UK tax law. In: A. Reisberg and D. Prentice, eds, Corporate Finance Law in the UK and EU. OUP: Oxford, 361-392.

Vella, J., 2011. Sparking regulatory competition in European company law – a response. In: R. de la Feria and S. Vogenauer, eds. Prohibition of Abuse of Law: A New General Principle of EU Law. Hart Publishing,127-136.

 

2010

de la Feria, R., and Fuest, C., 2010 ‘Führt die EuGH-Rechtsprechung zu einem Abbau steuerlicher Verzerrungen im Europäischen Binnenmarkt?’ in Englisch, J, Hey, J, Seer, R, und Tipke, K, (Hrsg.), Gestaltung der Steuerrechtsordnung, Festschrift für Joachim Lang, Verlag Otto Schmidt, Köln, S. 1043-1056 

de la Feria, R, 2010, ‘VAT and the EU Internal Market: The Paradoxes of Harmonisation’ in Weber, D, (ed.), Traditional and Alternative Routes to European Tax Integration, Amsterdam: International Bureau of Fiscal Documentation 

Devereux, M. and A. Gerritsen, 2010, ‘The tax treatment of debt and equity’, in  Albregtse, DA, and Kavelaars, P, (eds.), Naar een Europese winstbelasting, Papers uitgebracht ter gelegenheid van het jubileumcongres in verband met het 40-jarig bestaan van het Fiscaal-Economisch Instituut van de Erasmus Universiteit Rotterdam, Kluwer, Deventer, 67-74

Devereux, M., Simpson, H., and Auerbach, A. 2010, 'Taxing Corporate Income.' In Mirrlees, J., adam, S., Besley, T., Blundell, R., Bond, S., Chote, R., Gammie, M., Johnson, P., Myles, G., and Poterba, J. (eds.) Dimensions of Tax Design: the Mirrlees Review. Oxford University Press.

Freedman, J, & Crawford, 2010, ‘Small Business Taxation’, in Mirrlees, J, Adam, S,  Besley, T, Blundell, R, Bond, S, Chote, R, Gammie, M, Johnson, P, Myles, G, and Poterba, J, (eds), Dimensions of Tax Design: The Mirrlees Review, Oxford University Press for the Institute for Fiscal Studies, 1028-1099

Fuest, C, 2010, ‘Die Schuldenschranke löst nicht alle Probleme, führt aber zu einer besseren Finanzpolitik’, in Kastrop, C, Scheufelen, G M, und Sudhof, M, (Hrsg.), Die neuen Schuldenregeln im Grundgesetz. Zur Fortentwicklung der bundesstaatlichen Finanzbeziehungen, Berliner Wissenschafts-Verlag, Berlin, Band 219, S. 46-49.

Fuest, C, 2010, ‘Steuersysteme in Europa: Quo Vadis?’, in:  Kruthoffer-Röwekamp, J, (Hrsg.) Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkten Steuern, Nomos, Baden-Baden, S.167-179.

Freedman, J, Loomer, G, and Vella, J, 'Analyzing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: A U.K. Case Study', in the IRS Research Bulletin, Proceedings of the 2009 IRS Research Conference, The Department  of the Treasury  Internal Revenue Service, Washington DC, pp103-148

Freedman, J, 2010, 'Tax risk management and corporate taxpayers: international tax administration developments', in Bakker, S. Kloosterhof (eds),  Tax risk management: from risk to oppurtunity, IBFD

Fuest, C, Foerster, G, Watrin, C, 2010 'Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen', in Kesller (ed), Unternehmensbesteuerung, Beck CH

 

2009

Auerbach, A.J., Devereux, M.P. & Simpson, H., 2009, ‘Taxing corporate income’, in Institute for Fiscal Studies, Reforming the tax system for the 21st century: the Mirrlees Review – dimensions of tax design, OUP, Oxford. 

Becker, J. and Riedel, N., 2009, 'Verschaefen multinationale Unternehmen den Steuerwettbewerb', in Jahrbuch fuer Wirtschaftswissenschaften, 60(1), pp.57–68.

de la Feria, R. 2009, ‘Place Where the Supply/Activity Is Effectively Carried Out as an Allocation Rule: VAT v. Direct Taxation’ in M. Lang et al (eds.), Value Added Tax and Direct Taxation - Similarities and Differences, IBFD, Amsterdam

Devereux, M.P., 2009, 'Taxation of outbound direct investment: economic principles and tax policy considerations.' in Head, J. and Krever, R. (eds.) Tax reform in the 21st Century. Wolters Kluwer.

Fuest, C., Thoene, M., 2009, 'Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?', in Reformen fuer Deutschland, Schulze, G, (ed), Schäffer-Poeschel

Fuest, C, Lohse, T, 2009, 'Der Vorschlag der Europäischen Kommission für eine Gemeinsame Konsolidierte Bemessungsgrundlage der Körperschaftsteuer', in  Einnahmen- und Steuerpolitik in Europa: Herausforderungen und Chancen, Konrad, K (ed.), Lang GmBH 

Fuest, C, 2009, 'Sind unsere sozialen Sicherungssysteme generationengerecht?', in Generationengerechtigkeit, Goldschmidt, N, (ed), GRIN Verlag

Fuest, C,  2009, 'Herausforderungen bei der Sanierung der Staatsfinanzen', Solide Staatsfinanzen, in Gesellschaft für Marketing und Service der Deutschen Arbeitgeber GmbH, W. Raymond Stiftung (ed)

Fuest, C, 2009, 'Deutschland dem Internationalen Steuerwettbewerb gewachsen?',  in Wo steht das deutsche Internationale Steuerrecht?, J. Luedicke (ed), Otto Schmidt, Cologne

Freedman, J, 2009. 'Reforming the Business Tax System: Does Size Matter? Fundamental Issues in Small Business Taxation' in Chris Evans and Richard Krever (eds), Australian Business Tax Reform in Retrospect and Prospect, The Institute of Chartered Accountants in Australia/ Thomson Reuters Professional, Australi

Vella, J., Prentice, D. 2009. Some aspects of capital maintenance law in the UK. in Tison, M., De Wulf, H., Van der Elst, C., Steennot, R. (eds.) Essays in honour of Eddy Wymeersch - Perspectives in Company Law and Financial Regulation. Cambridge University Press.

 

2008

de la Feria, R, & Dourado, A.P, 2008, 'Thin capitalization in the context of the CCCTB', in Common Consolidated Corporate Tax Base, M. Lang, P.Pistone, J. Schuch, C. Staringer (eds), Linde, Vienna

Devereux, MP, Loretz, S  2008, ‘Evidence of tax competition: A review’  in M Aujean and C Saint-Étienne (ed.), Stratégies fiscales des états et des entreprises: Souveraineté et concurrence, Presses Universitaires de France, Descartes & Cie, Paris.

Dourado, A.P. & de la Feria, R. 2008, 'CCCTB: Thin Capitalization and Inbound Investment' in M. Lang et al (eds.), Common Consolidated Corporate Tax Base, Linde Verlag, Vienna

Freedman, J., 2008, 'Moving beyond avoidance? Tax risk and the relationship between large business and HMRC', in Beyond boundaries, Freedman, J. (ed)., Oxford University Centre for Business Taxation, Oxford

Freedman, J., 2008. 'Epilogue: Establishing the foundations of tax law in UK universities' in Avery Jones, J., Harris,P., Oliver, D. (eds), Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley, CUP, Cambridge

Freedman, J., and Macdonald, G., 'The Tax Base for CCCTB: The Role of Principles' in Lang/Pistone/Schuch/Staringer (ed), Common Consolidated Corporate Tax Base(CCCTB), Linde

Freedman, J., 2008. 'Financial and Tax Accounting: Transparency and Truth' in Schon (ed), Tax and Corporate Governance, Springer Science

Freedman, J., 2008. 'Is Tax Avoidance 'Fair'?' in C.Wales (ed), Fair Tax: Towards a Modern Tax System, Smith Institute

Freedman, J., and Crawford, C., 2008. 'Small Business Taxation. A special study of the structural issues surrounding the taxation of business profits of owner managed firms' in Mirrlees Review, The Institute for Fiscal Studies/Oxford University Press

Fuest, C. 2008. 'Staatsverschuldung in Deutschland: wende oder Anstieg ohne Ende?' in Schulze, G and Thoene, M (eds.), Reformen fuer Deutschland, Gebundenes Buch.

 

2007

Maffini, G, Marenzi A 2007, 'Corporate tax systems and policies for attracting FDI’ in Bernardi, L, Barreix, A, Marenzi  A & Profeta, P (eds.), Tax Systems and Tax Reforms in Latin America, Routledge, London

Freedman, J., 2007. 'The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility' in Jane Holder and Colm O'Cinneide (eds), Current Legal Problems (OUP 2007)

 

2006

Bond, SR, Devereux, MP & Klemm, A 2006, ‘Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms’, in AJ Auerbach, J Hines & J Slemrod (eds), Taxing corporate income in the 21st century, CUP, Cambridge.

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