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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Journal articles

2017

Auerbach, A. and Devereux, M.P., 2017. Cash-Flow Taxes in an International Setting. American Economic Journal: Economic Policy.

Auerbach, A., Devereux, M.P., Keen, M. and Vella, J., 2017. International Tax Planning under the Destination-Based Cash Flow Tax. National Tax Journal, Dec 2017.

Collier, R., Devereux, M.P. and Lepoev, S., 2017. Proposed UK changes to tax deductibility of corporate interest expense. British Tax Review, No. 1, p.60.

Collier, R. and Maffini, G., 2017. Tax competition, tax co-operation and BEPS. Journal of Tax Administration Vol 3, No. 1 (2017).

Devereux, M.P., Maffini, G. and Xing, J., 2017. Corporate Tax Incentives and Capital Structure: New Evidence from UK Firm-Level Tax Returns. Journal of Banking and Finance 

2016

Bond, S and Guceri, I, 2016. R&D and Productivity: Evidence from large UK establishments with substantial R&D activities. Economics of Innovation and New Technology - on-line version.

Cédelle, A., (née Yevgenyeva, A.), 2016. The EU Anti-tax Avoidence Directive:  A UK Perspective. British Tax Review 2016:4.

Freedman, J., 2016. UK institutions for tax governance: reviewing tax settlements. British Tax Review: 2016:7.

2015

Bond, S., Xing, J., 2015. Corporate taxaton and capital accumulation : Evidence from sectoral panel data for 14 OECD countries. Journal of Public Economics, Volume 130, pp.15-31.

de la Feria, R. 2015 Blueprint for reform of VAT rates in Europe. Intertax 43 (2), pp 154-171.

Devereux, M.P., Fuest, C. and Lockwood, B., 2015. The taxation of foreign profits. Journal of Public Economics: 125, 83-97.

Loretz, S. and Mokkas, S. Evidence for profit shifting with tax sensitive capital stocks. Finanzarchiv Public Finance Analysis Vol 71, Number 1 March 2015, pp1-36.

2014

Bilicka, K. and Fuest C., 2014. With which countries do tax havens share information? International Tax and Public Finance, 21(2), pp.175-197.

de la Feria, R. and Silva Costa, M., 2014. O impacto de ocean finance no conceito de abuso de direito para efeitos de IVARevista de Finanças Públicas e Direito Fiscal, 6(3), pp.321-348.

Devereux, M.P., Liu, L. and Loretz, S., 2014. The elasticity of corporate taxable income: new evidence from UK tax records. American Economic Journal: Economic Policy, 6(2), pp.19-53.

Dischinger, M., Knoll, B. and Riedel, N., 2014. The role of headquarters in multinational profit shifting strategies. International Tax and Public Finance, 21(2), pp.248-271.

Dischinger, M., Knoll, B. and Riedel, N., 2014. There's no place like home: the profitability gap between headquarters and their foreign subsidiaries. Journal of Economics and Management Strategy, 23(2), pp.369-395.

Ernst, C., Richter, K. and Riedel, N., 2014. Corporate taxation and the quality of research and development. International Tax and Public Finance, 21(4), pp. 694-719.

Freedman, J., 2014. Designing a General Anti-Abuse Rule: striking a balance. Asia-Pacific Tax Bulletin, 20(3), pp.167-173.

Freedman, J. and Loutzenhiser, G., 2014. Case notes: Samadian v HMRC: deductibility of travel expenses when working from home. British Tax Review, 3, pp.248-255.

Koh, H. and Riedel, N., 2014. Assessing the localization pattern of German manufacturing and service industries: a distance-based approach. Regional Studies, 48(5), pp.823-843.

Liu, L., 2014. Income taxation and business incorporation: evidence from the early twentieth century. National Tax Journal, 67(2), pp.387-418.

Riedel, N. and Foremny, D.,  2014.Business taxes and the electoral cycle. Journal of Public Economics Volume 115 Issue C pp. 48-61.

2013

Bargain, O., Dolls, M., Fuest, C., Neumann, D., Peichl, A., Pestel, N. and Siegloch, S., 2013. Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism. Economic Policy, 28(75), pp.375-422.

Becker, J. and Riedel, N., 2013. Multinational firms mitigate tax competition. Economics Letters, 118(2), pp.404-406.

Bond, S. and Söderbom, M., 2013. Conditional investment-cash flow sensitivities and financing constraints. Journal of the European Economic Association, 11(1), pp.112-136.

Boutin, X., Cestone, G., Fumagalli, C., Pica, G. and Serrano-Velarde, N., 2013. The deep-pocket effect of internal capital markets. Journal of Financial Economics, 109(1), pp.122-145.

Crawford, C., Jin, W. and Simpson H., 2013. Productivity, investment and profits during the Great Recession: evidence from UK firms and workers. Fiscal Studies, 34(2), pp.153-177.

de la Feria, R. and Carvalho, A., 2013. Entre Daimler e Welmory: o conceito de estabelecimento estável para efeitos de IVARevista de Finanças Públicas e Direito Fiscal, 6(2), pp.193-216.

Devereux, M.P. and Loretz, S., 2013. What do we know about corporate tax competition? National Tax Journal, 66(3), pp.745-773.

Dharmapala, D. and Riedel, N., 2013. Earnings shocks and tax-motivated income-shifting: evidence from European multinationals. Journal of Public Economics, 97(1), pp.95-107

Englisch, J. and Yevgenyeva, A., 2013. The 'upgraded’ strategy against harmful tax practices under the BEPS Action Plan. British Tax Review, 5, pp.620-637.

Englisch, J., Vella, J. and Yevgenyeva, A., 2013. The Financial Transaction Tax proposal under the enhanced cooperation procedure: legal and practical considerations. British Tax Review, 2, pp.223-259. 

Freedman, J., 2013. Creating new UK institutions for tax governance and policy making: progress or confusion? British Tax Review, 4, pp.373-381.

Fuest, C., 2013. Besteuerung multinationaler unternehmen: keine alleingänge! Wirtschaftsdienst, 3, pp.138-139.

Fuest, C. and Kolmar, M., 2013. Endogenous free riding and decentralized user-fee financing of spillover goods in a n-region economy. International Tax and Public Finance, 20(2), pp.169-191.   

Keuschnigg, C. and Devereux, M., 2013. The arm’s length principle and distortions to multinational firm organization. Journal of International Economics, 89(2), pp.432–440.

Koh, H., Riedel, N. and Böhm, T., 2013. Do governments tax agglomeration rents? Journal of Urban Economics, 75, pp.92–106.  

Liu, L. and Altshuler, R., 2013. Measuring the burden of the corporate income tax under imperfect competition. National Tax Journal, 66(1), pp.215–238.

Liu, L. and Harper, A., 2013. Temporary increase in annual investment allowance: a 2013 Finance Act note. British Tax Review, 4, pp.385-394.  

Loretz, S. and Moore, P., 2013. Corporate tax competition between firms. International Tax and Public Finance,  20(5), pp.725-752.    

Maffini, G., 2013. Corporate tax policy under the Labour Government: 1997-2010. Oxford Review of Economic Policy, 29(1), pp.142-164.

Morse, G. and de la Feria, R., 2013. HMRC v Aimia Coalition Loyalty UK Ltd (UKSC): a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU’s response to a reference. British Tax Review, 3, pp.286-297.

Niepmann, F. and Schmidt-Eisenlohr, T., 2013. Bank bailouts, international linkages, and cooperation. American Economic Journal: Economic Policy, 5(4), pp.270-305.

Riedel, N. and Schildberg-Hörisch, H., 2013. Asymmetric obligations. Journal of Economic Psychology, 35, pp.67-80. 

Schmidt-Eisenlohr, T., 2013. Towards a theory of trade finance. Journal of International Economics, 91(1), pp.96-112.

2012

Arulampalam, W., Devereux, M.P. and Maffini, G., 2012. The direct incidence of corporate income tax on wages. European Economic Review, 56(6), pp.1038-1054.

Becker, J. and Fuest, C., 2012. Transfer pricing and the intensity of tax rate competition. Economics Letters, 117(1), pp.146-148.

Becker, J. and Fuest, C., 2012. The nexus of corporate taxation and multinational activity. Finanzarchiv: Public Finance Analysis, 68(3), pp.231-251.

Becker, J., Fuest, C. and Riedel, N., 2012. Corporate tax effects on the quantity and quality of FDI. European Economic Review, 56(8), pp.1495–1511.

Bilicka, K. and Devereux, M.P., 2012. The competitiveness of the UK corporation tax rate. British Tax Review, 4, pp.365-370.

Böhm, T. and Riedel, N., 2012. On selection into public civil service. CESifo Economic Studies, 59(1), pp.34-71.

de la Feria, R. and Belim, C., 2012. IVA nas Transacções Financeiras: Sobre o Tratamento da Gestão de Carteiras de Títulos. Revista de Finanças Públicas e Direito Fiscal, 5(4), pp.259-276.

de la Feria, R., 2012. The 2011 communication on the future of VAT: harnessing the economic crisis for EU VAT reform. British Tax Review, 2, pp.119-134.

de la Feria, R., 2012. Novo rumo para a aplicação do princípio da neutralidade fiscal às isenções em IVA? Revista de Finanças Públicas e Direito Fiscal, 4(4), pp.295-309. 

de la Feria, R., 2012. A natureza das actividades e direito à dedução das holdings em sede de IVA. Revista de Finanças Públicas e Direito Fiscal, 4(3), pp.171-198.

Devereux, M.P., 2012. Issues in the design of taxes on corporate profit. National Tax Journal, 65, pp.709-730.

Devereux, M.P. and Loretz, S., 2012. How would EU corporate tax reform affect US investment in Europe? Tax Policy and the Economy, 26, pp.59-91.

Dolls, M., Fuest, C. and Peichl, A., 2012. Automatic stabilization and discretionary fiscal policy in the financial crisis. IZA Journal of Labor Policy, 1(4), pp.1-19.

Dolls, M., Fuest C. and Peichl A., 2012. Automatic stabilizers and economic crisis: US versus Europe. Journal of Public Economics, 96(3-4), pp.279-294.

Freedman, J., 2012. GAAR as a process and the process of discussing a GAAR British Tax Review,1, 22-27

Freedman, J., 2012, Responsive regulation, risk, and rules: applying the theory to tax practice. University of British Columbia Law Review, 44(3), 627-662

Freedman, J. and Vella, J., 2012. Revenue guidance: the limits of discretion and legitimate expectations Law Quarterly Review ,128, 192-197

Fuest, C. and Peichl, A., 2012. European Fiscal Union: What is it? Does it work? And are there really ‘no alternatives’? CESifo Forum, 13(1), pp. 3-9. 

Fuest, C. and Schneider, F., 2012. Tax evasion, tax avoidance, and shadow economy: introduction. International Tax and Public Finance,19(1), pp.1-4.

Huizinga H., Voget J. and Wagner, W., 2012. Who bears the burden of international taxation? Evidence from cross-border M&As. Journal of International Economics, 88(1), pp.186-197.

Karkinsky, T. and Riedel, N., 2012. Corporate taxation and the choice of patent location within multinational firms. Journal of International Economics, 88(1), pp.176-185.

Koh, H. and Riedel, N., 2012. Assessing the localization pattern of German manufacturing and service industries. Regional Studies, published online May 2012, pp.1-21.

Riedel, N. and Becker, J., 2012. Cross-border tax effects on affiliate investment - evidence from European multinationals. European Economic Review, 56(3), pp.436-450. 

Simpson, H., 2012, How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK. The World Economy, 35(3), 243-272

Simpson, H., 2012. Investment abroad and labour adjustment at home: evidence from UK multinational firms. Canadian Journal of Economics, 45(2), pp.698-731.

Vella, J., 2012. The Financial Transaction Tax debate: some questionable claims. Intereconomics, 47(2), 90-95.

Vella, J., 2012. A European financial transaction tax? Banking Today, The Journal of the Hong Kong Institute of Bankers, 64, pp.18-21.

Vella, J., 2012. Eclipse film partners no 35 LLP v HMRC: a different approach to tax avoidance from MCashback? British Tax Review, 3, pp.252-261.

Xing, J., 2012. Tax structure and growth: how robust is the empirical evidence? Economics Letters, 117(1), pp.379-382.

2011

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.

Bond, S. and Soderbom, M., 2011. Conditional investment cash flow sensitivities and financing constraints. Journal of the European Economic Association.

de la Feria, R. and Ven Kesteren, H., 2011. Introduction to this issue - VAT exemptions: Consequences and design alternatives. International VAT Monitor. 22 (5), pp.300-302.

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 Peichl, A., 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, and 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.

Riedel, N., Büttner, T. and Runkel, M., 2011. Strategic consolidation under formula apportionment. National Tax Journal, 64(2), pp.225-254.

Simpson, H. and Abramovsky, L., 2011. Geographic proximity and firm-university innovation linkages: evidence from Great Britain. Journal of Economic Geography, 11(6), pp.949-977.

Vella, J., Fuest C. and Schmidt-Eisenlohr, T., 2011. The EU Commission’s proposal for a Financial Transaction Tax. British Tax Review, 6, 607-621.

Voget, J., 2011. Relocation of headquarters and international taxation. Journal of Public Economics, 95 (9-10), pp.1067-81. 

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, AstraZeneca 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, M. P. and Fuest, C., 2010. Corporate income tax coordination in the European Union. Transfer: European Review of Labour and Research, 16(1), 23-28. 

Devereux, M.P., 2010, Proposals for controlled foreign companies reform: a tale of two principles British Tax Review, 111-8.

Devereux, MP., Bettendorf, L., van der Horst, A., Loretz, S., de Mooij, R. 2010, Corporate tax harmonization in the EU. Economic Policy, 25 (63), 537-590.

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, 2010, Improving (not perfecting) tax legislation: rules and principles revisited, 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, 137-15

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

de la Feria. 2009, The EU VAT System and the Internal Market. International Bureau of Fiscal Documentation.

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

Loomer, G., 2009. The Vodafone Essar Dispute: Inadequate Tax Principles Create Difficult Choices for India, National Law School of India Review, 89.

Vella, J., Freedman, J., Loomer, G. 2009. Corporate Tax Risk and Tax Avoidance: New Approaches. British Tax Review, 1, 74-116

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

Vella, J. 2008. 'Sham Transactions' Lloyds Maritime and Commercial Law Quarterly 4, 488-512

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

Vella, J. 2007. 'Departing from the legal substance of transactions in the corporate field: the Ramsay Approach beyond the tax sphere.' The Journal of Corporate Law Studies, 7 (2), 243-283

2006

de la Feria, R. 2006. 'the Court of Justice solution to aggressive VAT planning - Further towards legal uncertainty?' EC Tax Review 15 (1), 27-35

Devereux, M.P., Griffith, R., Simpson, H., 2006. ‘Firm location decisions, regional grants and agglomeration externalities.’ Journal of Public Economics 91 (3-4), 413-43

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

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