2022

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

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

HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT

HMRC'S management of the UK tax system: the boundaries of legitimate discretion

HMRC's relationship with business

Homes Incorporated: Offshore Ownership of Real Estate in the U.K.

Homogeneous profit tax effects for heterogeneous firms?

Horizontal and vertical indirect tax competition: theory and some evidence from the USA

Household debt repayment behaviour: what role do institutions play?

How aggressive are foreign multinational companies in reducing their corporation tax liability?

How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany

How cost-effective is public R&D in stimulating firm innovation?

How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT

How do Entrepreneurial Portfolios Respond to Income Taxation

How do firms' outward FDI strategies relate to their activity at home? Empirical evidence for the UK

How do taxes affect the location of debt and profit?

How important are local knowledge spillovers of public R&D and what drives them?

How much tax do companies pay in the UK?

How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS

How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS

How should financial intermediation services be taxed?

How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments

How will Brexit affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation

How would EU corporate tax reform affect US investment in Europe?