Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination
Revenue guidance: the limits of discretion and legitimate expectations
Revisiting the Excise Tax Effects of the Property Tax
Section 111: preparing for a new tax in respect of certain plastic packaging
Section 112: repeal of carbon emissions tax
Section 138: stamp duty: transfers to depositaries or providers of clearance services; Section 139: SDRT: transfers to depositaries or providers of clearance services
Section 161 and Schedule 19: large businesses: tax strategies and sanctions for persistently uncooperative behaviour
Section 75: transfer pricing: application of OECD principles
Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
Sections 103-106: VAT - Mini-One-Stop-Shop (MOSS)
Sections 42-85 and Schedules 9-15: Plastic packaging tax
Sham, tax avoidance and a 'realistic view of facts'
Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?
Should tax policy favor high- or low-productivity firms?
Should the EU implement a minimum corporate taxation directive?
Should transactions services be taxed at the same rate as consumption?
Sind unsere sozialen Sicherungssysteme generationengerecht?
Small business taxation
Small Companies Again - Section 3 Finance Act 2007
Small Firm Growth and the VAT Threshold: Evidence for the UK
Source versus residence based taxation with international mergers and acquisitions
Sparking regulatory competition in European company law - a response
Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?
