Oxford University Centre for Business Taxation
Policy papers
2016
Research and Innovation for Smart Specialization Strategy
Paulo Guilherme Correa and Irem Güçeri
Irem Guceri
NB - this is published as an European Tax Policy Forum (ETPF) Policy Paper
Northern Ireland Corporation Tax
Strahil Lepoev
Michael Devereux, Katarzyna Habu, Strahil Lepoev and Giorgia Maffini
Tax transparency and tax co-ordination: a new era for tax reforms in a globalised world
Michael Devereux
Response to the Consultation on the Tax Deductibility of Corporate Interest Expense
Richard Collier, Michael Devereux and Giorgia Maffini
2015
John Vella and Judith Freedmam
Efficiency and welfare costs of VAT: evidence from VAT notches
Li Liu and Ben Lockwood
Tax policy making: beyond simplification
Judith Freedman
This paper is taken from Tax Journal, published on 29th May 2015
Public Discussion Draft of BEPS Action 11 - a response
Michael Devereux
This paper has been published with other responses on the OECD website http://www.oecd.org/tax/tax-policy/public-comments-beps-action-11-data-analysis.htm
Effects of AIA thresholds on aggregate investment (2015 Budget comment)
Michael Devereux and Giorgia Maffini
A British lesson in corporate income tax
Giorgia Maffini
How large is the social cost of taxing profit?
Li Liu
2013
Creating new UK institutions for tax governance and policy making: progress or confusion?
Judith Freedman
2012
Corporate income tax in times of crisis: UK v Italy
Katarzyna Bilicka, Michael P Devereux and Giorgia Maffini
Corporation tax reduction rate significantly improves UK ranking in G20
Katarzyna Bilicka and Michael P Devereux
2011
VAT: a new dawn for fiscal neutrality?
Rita de la Feria
This article appeared in the January 2012 issue of Highlights & Insights on European Taxation.
Shady deals
Clemens Fuest: Tax Havens, The World Today, Chatham House, July 2011
Will fiscal consolidation drive the UL economy back into recession?
Katarzyna Bilicka, Michael Devereux and Clemens Fuest
Corporate tax reform in the EU: weighing pros and cons
Leon Bettendorf, Michael P Devereux, Albert van der Horst, and Simon Loretz
2010
Bank bailouts in a global economy: the challenges for international co-operation
Friederike Niepmann and Tim Schmidt-Eisenlohr
CEP, Centre Piece, Volume 15 Issue 3
Brief Analysis of the October 2010 Government Spending Review
Government Spending review: more spending reallocation than spending cuts
Brief Analysis of the October 2010 Government Spending Review
GAAR: challenging assumptions
Judith Freedman
Emergency Budget report 2010
Brief analysis of some aspects of the Emergency Budget
New bank taxes: new world order?
Michael P Devereux
This article appeared in the June 2010 issue of the Tax Adviser
Taxing banks: the IMF proposals
Michael P Devereux, Clemens Fuest, and Giorgia Maffini
The G20 and new bank taxes
Michael P Devereux, Clemens Fuest, and Giorgia Maffini
Government's deficit reduction plan depends on optimistic GDP growth forecast
Labour's propsed spending cuts exceed Thatcher's
Budget comment: too much or too little?
Judith Freedman
This article appeared in The Tax Journal on 5 April 2010
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
2009
Senior Accounting Officers
Judith Freedman
This article appeared in the British Tax Review - [2009] BTR 620
A GANTIP - was it really such a bad idea?
Judith Freedman
This article appeared in The Tax Journal on 13 April 2009
Public sector finances and the crisis
Michael P Devereux, Clemens Fuest, and Giorgia Maffini
A version of this paper was featured on Oekonomenstimme on 22 March 2010.
Corporate income tax co-ordination in the European Union
Michael P. Devereux and Clemens Fuest.
Commission v Ireland
Rita de la Feria
This article appeared in Highlights & Insights on European Taxation in its October 2009 issue.
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.
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
This article appeared in Highlights & Insights on European Taxation in its July 2009 issue.
Loyalty Management UK Ltd. Reference for a preliminary ruling in a UK case regarding a customer loyalty rewards scheme
Rita de la Feria
This article appeared in Highlights & Insights on European Taxation in its July 2009 issue.
The UK should increase VAT
Clemens Fuest
This article appeared in The Tax Journal on June 15, 2009.
EMI Group Ltd. Sample within the meaning of art. 16 VAT Directive
Rita de la Feria
This article appeared in Highlights & Insights on European Taxation in its May 2009 issue
Tax havens and the financial crisis
Geoffrey Loomer and Giorgia Maffini
Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing
Rita de la Feria
This article appeared in Highlights & Insights on European Taxation in its April 2009 issue.
A budget for business
Michael P Devereux
This article appeared in Accountancy Age on April 23, 2009.
2008
A fiscal stimulus package for the UK?
Michael P Devereux and Clemens Fuest
VAT - unjust enrichment
Michael Devereux and Rita de la Feria
This article appeared in The Tax Journal on 12 May 2008.
Where will tax competition end?
This appeared in the April 2007 issue of The Banker magazine.
Can a revenue-neutral corporation tax reform enhance international competitiveness?
Michael P Devereux
Towards a 21st Century corporation tax
Michael P Devereux
A shortened version of this article was published in the CBI’s magazine Business Voice in its February 2007 issue.
Deductability of interest for corporation tax
Michael P Devereux
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.