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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Policy papers

2016

Research and Innovation for Smart Specialization Strategy

Paulo Guilherme Correa and Irem Güçeri

 

Tax incentives for R & D

Irem Guceri

NB  - this is published as an European Tax Policy Forum (ETPF) Policy Paper

 

Northern Ireland Corporation Tax

Strahil Lepoev

 

G20 Corporation Tax Ranking

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

Response to Consultation Document “Improving Large Business Tax Compliance”  published by HMRC on July 22, 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.





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