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Tax Policy and the COVID-19 Crisis

Pirlot, Alice - 2020

This article provides some preliminary thoughts on tax policy and the COVID-19 crisis. In the first part, it discusses fiscal measures available to policymakers in response to the COVID-19 crisis. The role of taxation will evolve over the different phases of the pandemic: measures have already...

Persistent link: https://www.econbiz.de/10012828867

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

Freedman, Judith; Vella, John - 2010

Persistent link: https://www.econbiz.de/10008822096

Five core problems in the attribution of profits to permanent establishments

Collier, Richard S.; Vella, John - In: World tax journal : WTJ 11 (2019) 2, pp. 159-188

Persistent link: https://www.econbiz.de/10012310207

Taxing profit in a global economy : a report of the Oxford International Tax Group

Devereux, Michael P.; Auerbach, Alan J.; Keen, Michael; … - Oxford International Tax Group - 2021 - First edition

Persistent link: https://www.econbiz.de/10012291947

Implications of digitalization for international corporate tax reform

Devereux, Michael P.; Vella, John - 2017

Persistent link: https://www.econbiz.de/10011702217

International tax planning under the destination-based cash flow tax

Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801

Persistent link: https://www.econbiz.de/10011833734

Implications of digitalization for international corporate tax reform

Devereux, Michael P.; Vella, John - In: Digital revolutions in public finance, (pp. 91-112). 2017

Persistent link: https://www.econbiz.de/10011810387

Destination-based cash flow taxation

Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - 2017

Persistent link: https://www.econbiz.de/10011566786

Can taxes tame the banks? : evidence from the European Bank levies

Devereux, Michael P.; Johannesen, Niels; Vella, John - In: The economic journal : the journal of the Royal … 129 (2019) 624, pp. 3058-3091

Persistent link: https://www.econbiz.de/10012195117

The financial transaction tax — Boon or bane?

Schäfer, Dorothea; Schulmeister, Stephan; Vella, John; … - In: Intereconomics: Review of European Economic Policy 47 (2012) 2, pp. 76-103

Persistent link: https://www.econbiz.de/10011001262

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