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LAW5613M
Module Reading List

International Tax Law and Policy, 2019/20, Semester 1, 2
Ms Rachael O'Connor
R.E.OConnor@leeds.ac.uk
Tutor information is taken from the Module Catalogue

Textbooks for general reading throughout the module

B.J. Arnold, International Tax Primer, 4th ed. (Kluwer Law International, 2019)

  1. Bird and P.P. Gendron, The VAT in Developing and Transitional Countries (CUP, 2011) (available online)
  2. Brauner and M. Steward (eds.), Tax, Law and Development (Edward Eldgar Publishing, 2013) (available online)
  3. Ebrill et al, The Modern VAT (International Monetary Fund, Washington DC, 2001)
  4. Harris and D. Oliver, International Commercial Tax (CUP, 2010) (available online)
  5. Miller, et al, Principles of International Taxation, 6th ed (Bloomsbury Professional, 2017)
  6. Schenk, et al, Value Added Tax: A Comparative Approach (CUP, 2015)

Introductory Reading for Lecture 1

Essential reading

  1. Christians, Introduction to Tax Policy Theory (2018) (available online)

Further reading

R.S. Avi-Yonah, 'The Three Goals of Taxation' (2006) 60 Tax Law Review 1 https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1039&context=articles

  1. Frecknall-Hughes, The Theory, Principles and Management of Taxation: An Introduction. (2014) Oxford: Routledge

VAT – Reading for Seminar 1

Essential reading

  1. James, “Exploring the Origins and Global Rise of VAT”, in The VAT Reader (Washington DC: Tax Analysts, 2011), 15-22 http://www.taxhistory.org/www/freefiles.nsf/Files/JAMES-2.pdf/$file/JAMES-2.pdf
  2. Keen, “VAT Attacks!” (2007) International Tax and Public Finance 14, 365–381
  3. Keen and B. Lockwood, “The Value-Added Tax: its Causes and Consequences” (2010) Journal of Development Economics 92(2), 138-151

Further reading

  1. Alavuotunki, et al, “The Effects of the Value-Added Tax on Revenue and Inequality” The Journal of Development Studies (2019) 55:4, 490-508
  2. Bird and P.P. Gendron, The VAT in Developing and Transitional Countries (CUP, 2011) (available online) (Chapters 2 and 3)
  3. Cnossen, “Global Trends and Issues in Value Added Taxation” (1998) International Tax and Public Finance 5(3), 399-428 (note, sections 5, 6 and 7 will be covered in seminars 2, 3/4 and 5 respectively)
  4. Crawford, M. Keen and S. Smith, “Value-Added Tax and Excises” in IFS (ed.), Dimensions of Tax Design – the Mirrlees Review (Oxford: Oxford University Press, 2010) (see up to and including section 4.4) (note, also relevant to seminars 2-5)
  5. Ebrill et alThe Modern VAT (International Monetary Fund, Washington DC, 2001) (Chapters 1, 2 and 3)
  6. James, The Rise of the Value-Added Tax (CUP, 2015) (Chapters 1, 4, 5 and 7)
  7. Schenk, et al, Value Added Tax: A Comparative Approach (CUP, 2015) (Chapters 1, 2 and 3)

OECD, Consumption Tax Trends 2018 (OECD Publishing, 2018) (available online) (Executive summary and Chapter 1)

  1. A. Tait, Value-Added Tax: International Practice and Problems (IMF, 1988) (Chapter 1)

VAT – Reading for Seminar 2

Essential reading

Copenhagen Economics, Study on reduced VAT applied to goods and services in the Member States of the European Union, Taxation Papers, Working Paper No. 13, 2008 (sections 1-3)

  1. de la Feria, “Blueprint for Reform of VAT Rates in Europe” (2015) Intertax 43(2), 154-171
  2. Zu, “Reforming VAT Concessions: A Tax Expenditure Analysis” (2017) British Tax Review 418-437 (note, also relevant to seminar 3)

Further reading

  1. Cannas, “Reduced Rates and the Digital Economy: The Treatment of (E-)Books Highlights Some Possible Inconsistencies of the EU VAT System” EC Tax Review 2017/2, 96
  2. de la Feria, “EU VAT rate structure: towards unilateral convergence?” WP 13/05 http://eureka.sbs.ox.ac.uk/4690/1/WP1305.pdf
  3. Ebrill et al, The Modern VAT(International Monetary Fund, Washington DC, 2001) (Chapter 7)
  4. James, The Rise of the Value-Added Tax (CUP, 2015) (Chapters 2 and 3)
  5. Maples and A. J. Sawyer, “The New Zealand GST and its Global Impact: 30 Years On” (March 2017) (available online) (note, also relevant to seminar 3) OCR REQUESTED BY LIBRARY 22/10/2019) 
  6. A. Tait, Value-Added Tax: International Practice and Problems (IMF, 1988) (Chapter 2)

VAT – Reading for Seminar 3

Essential reading

  1. de la Feria and R. Krever, “Ending VAT Exemptions: Towards A Post-Modern VAT” in R. de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives (The Hague /London/New York: Kluwer Law International, 2013) (note, also relevant to seminar 4)
  2. Zu, “VAT/GST Thresholds and Small Businesses: Where to Draw the Line?” (2018) Canadian Tax Journal 66(2) https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3195144

Further reading

  1. de la Feria, “EU VAT Principles as Interpretative Aids to EU VAT Rules: The Inherent Paradox” in M. Lang et al (ed.), Recent VAT Case Law of the CJEU (Vienna: Linde, 2016) https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2718107
  2. Ebrill et al, The Modern VAT (International Monetary Fund, Washington DC, 2001) (Chapter 8)
  3. A. Tait, Value-Added Tax: International Practice and Problems (IMF, 1988) (Chapters 3 and 4)

VAT – Reading for Seminar 4

Essential reading

  1. de la Feria and M. Walpole, “Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared” (2009) International and Comparative Law Quarterly 58(4), 897-932
  2. Vella, C. Fuest and T. Schmidt-Eisenlohr, “The EU Commission’s Proposal for a Financial Transaction Tax” (2011) British Tax Review 6, 607-621 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2026158
  3. de la Feria and R. Ness, “The EU Financial Transactions Tax as An Unsuitable and Unnecessary Proxy Tax” (2016) Canadian Tax Journal 2 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2909927

Further reading

  1. de la Feria and B. Lockwood, “Opting for Opting In? An Evaluation of the Commission’s Proposals for Reforming VAT for Financial Services” (2010) Fiscal Studies 31(2), 171-202
  2. Kerrigan “The elusiveness of neutrality – why is it so difficult to apply VAT to financial services?” (2010) https://mpra.ub.uni-muenchen.de/22748/1/MPRA_paper_22748.pdf
  3. Maffini and J. Vella “Evidence based policy making? The Commission’s Proposal for an FTT” Oxford University Centre for Business Taxation WP 15/15 http://eureka.sbs.ox.ac.uk/6286/1/WP1515a.pdf
  4. Schenk, et al, Value Added Tax: A Comparative Approach (CUP, 2015) (Chapters 11, 12 and 13)
  5. Shen and R. Krever “China’s VAT reform: Experiences and Lessons Learned” International VAT Monitor March/April 2017, 147 (note, also relevant to seminars 2 and 3) https://www.ibfd.org/sites/ibfd.org/files/content/pdf/ivm_2017_02_cn_1_PPV_AugNewsletter.pdf
  6. A. Tait, Value-Added Tax: International Practice and Problems (IMF, 1988) (Chapter 4)
  7. Wahl “More Than Just Another Tax: The Thrilling Battle over the Financial Transaction Tax: Background, Progress, and Challenges” in Global Tax Fairness (2016) T. Pogge and K. Mehta (eds), Oxford University Press

VAT – Reading for Seminar 5

Essential reading

OECD, International VAT/GST Guidelines, 2017 (focus on section 3) https://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm

  1. James and T. Ecker “Relevance of the OECD International VAT/GST guidelines for non-OECD countries” (2017) Australian Tax Forum, Vol. 32(2)
  2. Millar, “Echoes of Source and Residence in VAT Jurisdictional Rules” in M. Lang et al (eds), Value Added Tax and Direct Taxation – Similarities and Differences (Amsterdam: IBFD, 2009), 275-321

Further Reading

  1. de la Feria, “Permanent Establishments in Indirect Taxation” in IBFD (ed.), Permanent Establishments (Amsterdam: IBFD, 2016)
  2. Ebrill et al, The Modern VAT (International Monetary Fund, Washington DC, 2001) (Chapter 17)
  3. Schenk, et al, Value Added Tax: A Comparative Approach (CUP, 2015) (Chapter 7)
  4. A. Tait, Value-Added Tax: International Practice and Problems (IMF, 1988) (Chapter 5)

VAT – Reading for Seminar 6

Essential reading

OECD,

Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris (2015) (only sections/chapters focusing on VAT/indirect taxes)

Role of Digital Platforms in the Collection of VAT/GST on Online Sales, March 2019

Further Reading

  1. Cannas, et al, “A New Legal Framework Towards a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon” (2018) Intertax 46(8 and 9), 690
  2. Lamensch, “Adoption of the E-Commerce VAT Package: The Road Ahead Is Still a Rocky One” EC Tax Review 2018/4, 186
  3. Millar “VAT/GST in a Global Digital Economy – Looking Ahead: Potential Solutions and the Framework to Make Them Work” (2016) Sydney Law School Research Paper No. 16/30
  4. Wynoch “Bits, Bytes and Taxes: VAT and the digital economy in Canada” (2017) C.D. Howe Institute Commentary 487

VAT – Reading for Seminar 7

Essential reading

  1. de la Feria, “Giving themselves extra VAT? The ECJ ruling in Halifax” (2006) British Tax Review 2, 119-123 Available as an Online Course Reading in Minerva 

Halifax plc and Others v Commissioners of Customs & Excise (C-255/02) http://curia.europa.eu/juris/showPdf.jsf?docid=65780&doclang=EN

Further reading

  1. de la Feria, HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT” (2008) British Tax Review 5, 556-563 Available as an Online Course Reading in Minerva 
  2. Schenk, et al, Value Added Tax: A Comparative Approach (CUP, 2015) (Chapter 10, section on avoidance)

VAT – Reading for Seminar 8

Essential reading

  1. de la Feria and R. Foy, “Italmoda: the birth of the principle of third-party liability for VAT fraud” (2016) British Tax Review 4
  2. de la Feria, “Tax Fraud and the Rule of Law” (2018) Oxford University Centre for Business Taxation Working Paper 18/02 https://www.sbs.ox.ac.uk/sites/default/files/2018-08/WP1802.pdf

Further reading

  1. Keen and S. Smith, “VAT Fraud and Evasion: What Do We Know and What Can Be Done?” (2006) National Tax Journal 59(4), 861-887

C A. Herbain, 'EU policy forum: Fighting VAT Fraud and Enhancing VAT Collection in a Digitalized Environment' (2018) 46 Intertax, Issue 6/7, pp. 579–583

  1. Merkx, et al “Definitive VAT Regime: Stairway to Heaven or Highway to Hell?” EC Tax Review 2018/2, 74
  2. Schenk, et al, Value Added Tax: A Comparative Approach (CUP, 2015) (Chapter 10, section on evasion)
  3. A. Tait, Value-Added Tax: International Practice and Problems (IMF, 1988) (Chapter 14)

Semester 2

Income Taxes – Reading for Seminar 10

Essential Reading

  1. Dodge, “Theories of Tax Justice: Ruminations on the Benefit, Partnership, and Ability-to-Pay Principles” (2004-2005) Tax Law Review 58, 399

Further reading

  1. Pechman, “The Future of Income Tax” (1990) American Economic Review 80(1), 1-20
  2. Shaviro, “Replacing the Income Tax with a Progressive Consumption Tax” (2004) Tax Notes 91
  3. Weisbach, “Ironing Out the Flat Tax” (2000) Stanford Law Review 52(3)

Income Taxes – Reading for Seminar 11

Essential Reading

  1. Kemmeren, “Source of Income in Globalizing Economies: Overview of the Issues and a Plea for and Origin-Based Approach” (2006) Bulletin for International Taxation 11, 430-452 https://pdfs.semanticscholar.org/9898/420d15f626fd018ee31cf7c682ca8a6d9e14.pdf
  2. Musgrave, “Consumption Tax Proposals in an International Setting” (2000-2001) Tax Law Review 54, 77-100

OECD:

Action Plan on Base Erosion and Profit Shifting https://www.oecd.org/ctp/BEPSActionPlan.pdf

Model Tax Convention on Income and Capital https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2017_mtc_cond-2017-en#page53 (pages 25 - 51)

Further reading

Andersson, “An Economist’s View on Source Versus Residence Taxation – The Lisbon Objectives and Taxation in the European Union” (2006) Bulletin for International Fiscal Documentation 60(10), 395-401 OCR REQUESTED BY LIBRARY 22/10/2019) 

  1. Brooks and R. Krever, The Troubling Role of Tax Treaties in Geerten M. M. Michielse & Victor Thuronyi, Tax Design Issues Worldwide, Series on International Taxation, Volume 51 (Kluwer Law International, 2015), 159-178 Available as an Online Course Reading in Minerva 
  2. Graetz, “Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies” (2000-2001) Tax Law Review 54, 261-336

Income Taxes – Reading for Seminar 12

Essential reading

  1. Kawano and J. Slemrod, “The effect of tax rates and tax bases on corporate tax revenues: estimates with new measures of the corporate tax base” (2012) Oxford University Centre for Business Taxation Working Paper 12/19
  2. Keen and K. Konrad, “The Theory of International Tax Competition and Coordination” (2012) Max Planck Institute for Tax Law and Public Finance Working Paper2012-06 http://gabriel-zucman.eu/files/teaching/KeenKonrad13.pdf

OECD, Harmful Tax Competition – An Emerging Global Issue (OECD, 1998)

Further reading

  1. Brauner and M. Steward (eds.), Tax, Law and Development (Edward Eldgar Publishing, 2013) (available online) (see articles in Part II)
  2. Dagan,

 “International Tax and Global Justice” (2017) Theoretical Inquiries in Law 18(1)

International Tax Policy Between Competition and Cooperation (2018), Cambridge Tax Law Series, Cambridge University Press

  1. Devereux and S. Loretz, “What Do We Know About Corporate Tax Competition” (2012) Oxford University Centre for Business Taxation Working Paper 12/29
  2. Dietsch, Catching capital: the ethics of tax competition (2015) New York, Oxford University Press (available online)
  3. Shaxson and J. Christensen “Tax Competitiveness – a Dangerous Obsession” in Global Tax Fairness (2016) T. Pogge and K. Mehta (eds), Oxford University Press

Income Taxes – Reading for Seminar 13

Essential reading

  1. Bilicka and C. Fuest, “With Which Countries do Tax Havens Share Information With?” (2014) International Tax and Public Finance 21(2), 175-197
  2. Dharmapala, “What Problems and Opportunities are Created by Tax Havens?” (2008) Oxford Review of Economic Policy 24(4), 661-679

Further reading

  1. Dharmapala and J.R. Hines, “Which Countries Become Tax Havens?” (2009) Journal of Public Economics 93(9/10), 1058-1068
  2. Grinberg “Building Institutions for a Globalised World: Automatic Information Exchange” in Global Tax Fairness (2016) T. Pogge and K. Mehta (eds), Oxford University Press
  3. Hong and M Smart, “In praise of tax havens: International tax planning and foreign direct investment” (2010) European Economic Review 54(1), 82-95
  4. Johannesen and G. Zucman, “The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown” (2014) American Economic Journal: Economic Policy 6(1), 65-91
  5. Zucman “The Hidden Wealth of Nations The Scourge of Tax Havens” (2015) University of Chicago Press

Income Taxes – Reading for Seminar 14

Essential reading

  1. Baistrocchi “The Transfer Pricing Problem: A Global Proposal for Simplification” (2006) Tax Lawyer 59(4), 941

A.P. Dourado and R. de la Feria, “CCCTB: Thin Capitalization and Inbound Investment” in M. Lang et al (eds.), Common Consolidated Corporate Tax Base (Vienna: Linde Verlag, 2008), 817

Further reading

  1. Arnold, “A Comparative Perspective on the U.S. Controlled Foreign Corporation Rules” (2012) Tax Law Review 65, 473

R.S. Avi-Younah, “Hanging Together: A Multilateral Approach to Taxing Multinationals” in Global Tax Fairness (2016) T. Pogge and K. Mehta (eds), Oxford University Press

  1. Brauner and M. Steward (eds.), Tax, Law and Development (Edward Eldgar Publishing, 2013) (available online) (see articles in Part V)
  2. Corrick, “The Taxation of Multinational Enterprises” in Global Tax Fairness (2016) T. Pogge and K. Mehta (eds), Oxford University Press
  3. Eden, “The Arm’s Length Standard: Making It Work in a 21st-Century World of Multinationals and Nation States” in Global Tax Fairness (2016) T. Pogge and K. Mehta (eds), Oxford University Press
  4. Freedman, “General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR” in M Lang et al (ed), General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? (IBFD, 2016) https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2769554

A Johansson et al, Anti avoidance rules against international tax planning: A classification (2017) OECD Economics Department Working Papers, No. 1356 http://www.oecd.org/economy/public-finance/Anti-avoidance-rules-against-international-tax-planning-A-classification.pdf

  1. Rosenblatt “General Anti-avoidance Rules for Major Developing Countries” (2015) Kluwer Law International BV, Netherlands

B Vos, State Aid, Taxation & Transfer Pricing: Illegal Fiscal State Aid Granted to Starbucks? (2018) 27 EC Tax Review 2, 113–120

  1. Freedman, “Restoring Trust in the Fairness of Corporate Taxation: Increased Transparency and the Need for Institutional Reform” in S. Goslinga, et al (Eds.) Tax and Trust Institutions, Interactions and Instruments The Hague: Eleven International Publishing 2018 (available online). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3396775

Income taxes – Reading for Seminar 15

Essential reading

OECD, Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015  Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris (2015) (only sections focusing on direct taxes/corporation tax) https://www.oecd.org/ctp/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report-9789264241046-en.htm

Further reading

  1. Lennard, Act of creation: the OECD/G20 test of “Value Creation” as a basis for taxing rights and its relevance to developing countries https://doi.org/10.18356/821ec354-en
  2. Li, Protecting the Tax Base in the Digital Economy (2018). United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, June 2015, Osgoode Legal Studies Research Paper No. 78 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3164995

OECD,

Base Erosion and Profit Shifting Project Public Consultation Document Addressing the Tax Challenges of the Digitalisation of the Economy, 13 February – 6 March 2019 https://www.oecd.org/tax/beps/public-consultation-document-addressing-the-tax-challenges-of-the-digitalisation-of-the-economy.pdf

Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS (2019), OECD, Paris https://www.oecd.org/tax/beps/programme-of-work-to-develop-a-consensus-solution-to-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.pdf

Income Taxes – Reading for Seminar 16

Essential reading

  1. Devereux and R. de la Feria, “Designing and Implementing a Destination-Based Corporate Tax”, OUCBT WP14/07, May 2014

Further reading

  1. Auerbach, et al,

Taxing Corporate Income”, in IFS (ed.), Reforming the Tax System for the 21st Century: the Mirrlees Review(Oxford: Oxford University Press, 2010) https://www.ifs.org.uk/publications/mirrleesreview

Destination-Based Cash Flow Taxation”, OUCBT WP 17/01, January 2017

  1. Devereux, “Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations” (2008) Oxford Review of Economic Policy 24(4), 698–719
  2. Lang et al (eds.), Common Consolidated Corporate Tax Base (Vienna: Linde Verlag, 2008)
  3. Picciotto “Towards Unitary Taxation: Combined Reporting and Formulary Apportionment” in Global Tax Fairness (2016) T. Pogge and K. Mehta (eds), Oxford University Press

This list was last updated on 26/09/2019