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LAW5613M
Module Reading List

International Tax Law and Policy, 2021/22, Semester 1, 2
Professor Rita de la Feria
r.delaferia@leeds.ac.uk
Tutor information is taken from the Module Catalogue

MODULE READING

Essential

A. Christians, “Really Basic Rules for Writing Good Papers in Law School” (2020) The Green Bag, 23, 2D 181

M. Keen and J. Slemrod, Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages (Princeton University Press, 2021)

Further Reading

R. Bird and P.P. Gendron, The VAT in Developing and Transitional Countries (CUP, 2011)

Y. Brauner and M. Steward (eds.), Tax, Law and Development (Edward Eldgar Publishing, 2013)

L. Ebrill et al, The Modern VAT (International Monetary Fund, Washington DC, 2001)

A. Miller. et al, Principles of International Taxation, 6th ed (Bloomsbury Professional, 2017)

 

UNIT 1: Fundamental Principles of Taxation

Essential reading

A. Christians, “Introduction to Tax Policy Theory” (2018)

OECD, Revenue Statistics 2020 (OECD Publishing, 2020)

Further reading

Y. Avi-Yonah, “The Three Goals of Taxation” (2006) Tax Law Review 60(1)

R. de la Feria and A. Redonda, Tackling Inequality Through Tax Expenditure Reform, T20 Policy Brief to the G20, September 2020

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

J. Repetti, “The Appropriate Roles for Equity and Efficiency in a Progressive Individual Income Tax” (2020) Florida Tax Review 23(2)

 

UNIT 2: Fundamentals of General Consumption Taxes

Essential reading

K. James, “Exploring the Origins and Global Rise of VAT”, in The VAT Reader (Washington DC: Tax Analysts, 2011), 15-22

M. Keen, “VAT Attacks!” (2007) International Tax and Public Finance 14, 365–381

M. Keen and B. Lockwood, “The Value-Added Tax: its Causes and Consequences” (2010) Journal of Development Economics 92(2), 138-151

Further reading

K. Alavuotunki et al, “The Effects of the Value-Added Tax on Revenue and Inequality” The Journal of Development Studies (2019) 55:4, 490-508

R. Bird and P.P. Gendron, The VAT in Developing and Transitional Countries (CUP, 2011) (available online) (Chapters 2 and 3)

S. 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)

L. Ebrill et al, The Modern VAT (International Monetary Fund, Washington DC, 2001) (Chapters 1-3)

K. James, The Rise of the Value-Added Tax (CUP, 2015) (Chapters 1, 4, 5 and 7)

OECD, Consumption Tax Trends (OECD Publishing, 2020) (Executive summary and Chapter 1)

A. Schenk et al, Value Added Tax: A Comparative Approach (CUP, 2015) (Chapters 1, 2 and 3)

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

 

UNIT 2: Designing a VAT base

Essential reading

R. de la Feria and M. Walpole, “The Impact of Public Perceptions on General Consumption Taxes” (2020) British Tax Review 67/5, 637-669

R. 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: Kluwer Law International, 2013)

R. de la Feria and R. Ness, “The EU Financial Transactions Tax as An Unsuitable and Unnecessary Proxy Tax” (2016) Canadian Tax Journal 2, 373

Further reading

I. 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)

R. de la Feria, “Towards an [Unlawful] Modernized EU VAT Rate Policy” (2017) EC Tax Review 2, 89-95

R. 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)

R. de la Feria, “Blueprint for Reform of VAT Rates in Europe” (2015) Intertax 43(2), 154-171

R. 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

R. 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

L. Ebrill et al, The Modern VAT (International Monetary Fund, Washington DC, 2001) (Chapters 7-8)

G. Maffini and J. Vella “Evidence based policy making? The Commission’s Proposal for an FTT” Oxford University Centre for Business Taxation WP 15/15

E. Satterthwaite, “On the Threshold: Smallness and the Value-Added Tax” (2018) Columbia Journal of Tax Law 9, 176-227

Y. Zu, “VAT/GST Thresholds and Small Businesses: Where to Draw the Line?” (2018) Canadian Tax Journal 66(2)

Y. Zu, “Reforming VAT Concessions: A Tax Expenditure Analysis” (2017) British Tax Review 418-437

 

UNIT 2: Taxing cross-border transactions in VAT

Essential reading

OECD, International VAT/GST Guidelines (OECD Publishing, 2017)

OECD, Role of Digital Platforms in the Collection of VAT/GST on Online Sales (OECD Publishing, 2019)

R. 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

R. de la Feria, “On the Evolving VAT Concept of Fixed Establishment” (2021) EC Tax Review 30/6

R. de la Feria, “Permanent Establishments in Indirect Taxation” in IBFD (ed.), Permanent Establishments (Amsterdam: IBFD, 2016)

R. de la Feria, “Sections 103-106: VAT – Mini-One-Stop-Shop (MOSS)” (2014) British Tax Review 5, 438-443  

R. de la Feria, “Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule: VAT vs Direct Taxation” in M. Lang et al (eds.), Value Added Tax and Direct Taxation – Similarities and Differences (Amsterdam: IBFD, 2009), 961-1014

M. Lamensch, “Adoption of the E-Commerce VAT Package: The Road Ahead Is Still a Rocky One” (2018) EC Tax Review 4, 186

 

UNIT 2: VAT planning, avoidance and fraud

Essential reading

R. de la Feria, “Tax Fraud and Selective Law Enforcement” (2020) Journal of Law and Society 47(2), 193-359

M. 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

Further Reading

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

R. de la Feria, “The New VAT General Reverse-Charge Mechanism” (2019) EC Tax Review 28/4, 172-175

R. 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

R. de la Feria and R. Foy, “Italmoda: the birth of the principle of third-party liability for VAT fraud” (2016) British Tax Review 4, 262-273

R. de la Feria and A. Schoeman, “Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis” (2019) Intertax 47/11, 950-967

D. Pomeranz, “No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax” (2015) American Economic Review 105(8), 2539-69

 

UNIT 3: Principles of Corporate and Personal Income Tax

Essential reading

A. Christians, “Sovereignty, Taxation and Social Contract” (2008) Minnesota Journal of International Law 18

J. Freedman, “Improving (Not Perfecting) Tax Legislation: Rules and Principles Revisited” (2010) British Tax Review 6, 717

S. Hemels, “Fairness and Taxation in a Globalized World” (2015) Erasmus University Rotterdam

Further Reading

S. Daly, “The Rule of (Soft) Law” (2021) King’s Law Journal –forthcoming

J. 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 (Eleven International Publishing, 2018)

J. Freedman, “Lord Hoffmann, Tax Law and Principles” in P.S. Davies and J. Pila (eds), The Jurisprudence of Lord Hoffmann (Hart Publishing, 2015)

M. Graetz, “Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies” (2000-2001) Tax Law Review 54, 261-336

H. Gribnau, “Legislative Instrumentalism vs. Legal Principles in Tax Law” (2012) International Tax Law Review 3

S. Hemels, “Fairness: A Legal Principle in EU Tax Law?” in C. Brokelind, Principles of Law: Function, Status and Impact in EU Tax Law (IBFD, 2014)

S. Moyal, “Back to Basics: Rethinking Normative Principles in International Tax” (2019) Tax Lawyer 73(1)

J. Pechman, “The Future of Income Tax” (1990) American Economic Review 80(1), 1-20

D. Shaviro, “Replacing the Income Tax with a Progressive Consumption Tax” (2004) Tax Notes 91 (section VI is more relevant to seminar 11)

R. Vann, “Chapter 18: International Aspects of Income Tax” in V. Thuronyi (ed.), Tax Law Design and Drafting (International Monetary Fund, 1998)

 

UNIT 3: International allocation of taxing powers

Essential reading

K. Brooks and R. Krever, “The Troubling Role of Tax Treaties” in M. Geerten, M. Michielse & Victor Thuronyi, Tax Design Issues Worldwide, Series on International Taxation, Volume 51 (Kluwer Law International, 2015), 159-178

T. Dagan, “The Tax Treaty Myth” (2000) 32 New York University Journal of International Law and Politics 939

L. Parada, Double Non-Taxation and the Use of Hybrid Entities (Kluwer Law International, 2018), “Ch 2: Double Non-Taxation and Bilateral Tax Treaties”, 53-105.

Further Reading

B. Arnold, ‘An Introduction to Tax Treaties’

H. Ault, “Some Reflections on the OECD and the Sources of International Tax Principles” (2013) 70 Tax Notes Int’l 12

R. Avi-Yonah, “The International Tax Regime: A Centennial Reconsideration”, (2015) University of Michigan Public Law Research Paper No. 462

Y. Braun and M. Zagler, “An Economic Perspective on Double Tax Treaties with(in) Developing Countries” (2014) 6(3) World Tax Journal 242   Available online 

OECD Model Tax Convention on Income and Capital, Introduction, 9-27

L. Parada, “The OECD ‘Saving Clause’: An American Tailored Provision Made-to-Measure the World” (2019) Rivista di Diritto Finanziario e Scienze delle Finanze, LXXVIII 1, I, 13-52

L. Parada, “Hybrid Entity Mismatches and the MLI: A tax policy assessment” (2021) Intertax 49:11

UN Model Double Tax Convention, Introduction, iii-xvi

J. Wheeler, “The Missing Keystone of Income Tax Treaties” (2011) 3(2) World Tax Journal 247

 

UNIT 3: Corporate tax competition and tax havens

Essential reading

S. Dean and A. Waris, “Ten Truths About Tax Havens: Inclusion and the ‘Liberia’ Problem” (2021) Emory Law Journal 70(7)

D. Dharmapala and J. Hines Jr, “Which Countries Become Tax Havens?”, (2007) NBER Working Paper No. w12802

J. Roin, “Taxation Without Coordination”, (2002) 31 The Journal of Legal Studies 1, Part 2

Further Reading

H. Ault, “The importance of International Cooperation in Forging Tax Policy”, (2001) 26 Brook. J. Int’l L. 1693

M. Devereux and S. Loretz, “What Do We Know About Corporate Tax Competition” (2012) Oxford University Centre for Business Taxation Working Paper 12/29

P. Dietsch, Catching capital: the ethics of tax competition (Oxford University Press, 2015)

D. Dharmapala, “What Problems and Opportunities are Created by Tax Havens?” (2008) Oxford Review of Economic Policy 24(4), 661-679

Q. Hong and M Smart, “In praise of tax havens: International tax planning and foreign direct investment” (2010) European Economic Review 54(1), 82-95

N. 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

L. 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

M. Keen and K. Konrad, “The Theory of International Tax Competition and Coordination” (2012) Max Planck Institute for Tax Law and Public Finance Working Paper 2012-06

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

 

UNIT 3: International Tax Avoidance

Essential reading

R. de la Feria, “EU General Anti-(Tax) Avoidance Mechanisms” in G Loutzenhiser and R de la Feria (eds), The Dynamics of Taxation (Oxford: Hart Publishing, 2020), Ch. 8

A.P. Dourado, “Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6” (2015) 43 Intertax 1

L. Parada, Double Non-Taxation and the Use of Hybrid Entities (Kluwer Law International, 2018), “Ch 1: Double Non-Taxation: A Conceptual Analysis”, 13-51.

Further Reading

J.M. Calderón Carrero and A. Quintas Seara, “The Concept of ‘Aggressive Tax Planning’ Launched by the OECD and the EU Commission in the BEPS Era: Redefining the Border between Legitimate and Illegitimate Tax Planning” (2016) 44 Intertax 3

R. de la Feria, “On Prohibition of Abuse of Law as a General Principle of EU Law” (2020) EC Tax Review 4, 142-146

R. de la Feria, “Prohibition of Abuse of (Community) Law: The Creation of a New General Principle of EC Law through Tax” (2008) 45 Common Market Law Rev. 395

A. P. Dourado and R. de la Feria, “Thin Capitalization Rules in the Context of the CCCTB” in M. Lang et al. (eds), Common Consolidated Corporate Tax Base (Linde, 2013)

J. Freedman, “General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post BEPS Tax World? The UK GAAR” (2014) WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

J. Freedman, “Designing a General Anti-Abuse Rule: Striking the Balance” (2014) Asia-Pacific Tax Bulletin 20:3, 167 

C. Fuest et al., “Profit Shifting and “Aggressive” Tax Planning by Multinationals Firms: Issues and Options for Reform” (2013) World Tax Journal 5(3)

E. Kleinbard, “Stateless Income” (2011) Florida Tax Review 699

A. Navarro, L. Parada & P. Schwarz, “The Proposal for an EU Anti-Avoidance Directive: Some preliminary Thoughts” (2016) EC Tax Review 25(3)

L. Parada, “Between Apples and Oranges: The EU General Court’s Decision in the Apple Case”, (2021) EC Tax Review

L. Parada, “The interplay between Interest Limitation Rules and Anti-hybrid Rules: Inverting the Paradigm” in G. Bizioli, M. Grandinetti, L .Parada, G. Vanz and A. Vicini Ronchetti (eds), Corporate Taxation, Group Debt Funding and Base Erosion. New Perspective on the EU Anti-Tax Avoidance Directive (Kluwer Law International, 2020)

L. Parada, “Hybrid Entity Mismatches and the Trend of Matching Tax Outcomes: A Critical Approach” (2018) Intertax 46:12, 971

J. Prebble, “Exploiting Form in Avoidance by International Tax Arbitrage–Arguments Towards a Unifying Hypothesis of Taxation Law” (2011) 17 Asia-Pacific Tax Bull. 1

D. Ring, “One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage” (2002) 44 Boston College Law Review 1

D.H. Rosenbloom, “Cross-Border Arbitrage: The Good, The Bad and the Ugly, Taxes” (2007) Taxes-The Tax Magazine 85

A. Ting, “iTax–Apple’s International Tax Structure and the Double Non-Taxation Issue” (2014) British Tax Review 1

 

UNIT 3: Digital Taxation

Essential reading

A. Christians and T. Magalhaes, “A new global tax deal for the digital age” (2019) Canadian Tax Journal 67:4, 1153

L. Faulhaber, “Lost in Translation: Excess Returns and the Search for Substantial Activities” (2020) Georgetown Law School Working Paper

R. Mason, “The Transformation of International Tax” (2020) Am. J. Int’l Law 114:3, 353

L. Parada, “Full Taxation: The Single Tax Emperor’s New Clothes” (2021) Florida Tax Review 24

Further Reading

A. Báez and Y. Brauner, “Tax Policy for the Digitalized Economy under Benjamin Franklin’s Rule for Decision-Making” in Werner Haslehner et al. (eds), Tax and the Digital Economy: Challenges and Proposals for Reform (Kluwer Law International, 2019)

D. Bunn, “A Summary of Criticisms of the EU Digital Tax” (Tax Foundation) (22 Oct. 2018)

W. Cui, “The Digital Services Tax: A Conceptual Defense” (2019) Tax Law Review 73(1), 69-111

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

M. Devereux et al., “The OECD Global Anti-Base Erosion Proposal” (2020) Oxford University Centre for Business Taxation, 1-60

J. Englisch & J. Becker, “International effective minimum taxation – the GLOBE proposal” (2019) World Tax Journal 11.4, 5

D. Hohenwarter, G. Kofler, G. Mayr & J. Sinnig, “Qualification of the Digital Service Tax Under Tax Treaties” (2019) 47 Intertax 2

R. (Christine) Kim, “Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate” (2020) 72 Alabama Law Review 131

R. Mason and L. Parada, “The Legality of Digital Services Taxes in Europe” (2020) Virginia Tax Review 40:1, 175-218

A. Navarro, “The allocation of taxing rights under Pillar One of the OECD proposal” in F. Haase and G. Kofler (eds), OUP Handbook of International Tax Law (Oxford University Press, 2021)

L. Parada, “Taxing Somewhere, no matter where: what is the GloBE proposal really about” (2 September 2020) Multinational Group Tax & Transfer Pricing News

L. Parada, “The GloBE puzzle: a debate way beyond use of financial accounts” (19 November 2019) Multinational Group Tax & Transfer Pricing News

L. Parada, “The Unified Approach Under Pillar 1: An Early Analysis” (2019) 96 Tax Notes International 11

W. Schön, “Ten Questions about Why and How to Tax the Digitalized Economy” (2018) 72 Bulletin of International Taxation 4/5

 

UNIT 3: Individual taxation: tax competition and wealth taxes

Essential reading

S. Adam and H. Miller, “The Economics of a Wealth Tax” (2020) Wealth Tax Commission Evidence Paper3

J. Bird-Pollan, “Why Tax Wealth Transfers?: A Philosophical Analysis” (2016) Boston College Law Review 57, 859

R. de la Feria and G. Maffini, “The Impact of Digitalisation on Personal Income Taxes” (2021) British Tax Review 2, 154-168

Further Reading

A. Advani & A. Summers, “Capital Gains and UK Inequality” (CAGE Working Paper No. 465) Warwick: CAGE Research Centre

R. Avi-Yonah, “Why Tax the Rich? Efficiency, Equity, and Progressive Taxation” (2002) The Yale Law Journal 111: 6, 1391-1416

M. Chick, “Taxing Wealth: A Historical Perspective” (2020) Wealth Tax Commission Background Paper, 121

L. Jin, “Capital Gain Tax Overhang and Prise Pressure” (2006) The Journal of Finance 61(3), 1399-1431

M. Keen, Y. Kim and R. Varsano, “The Flat Tax(es): Principles and Evidence” (2006) IMF Working Paper 06/218

J. Repetti, “The Appropriate Roles for Equity and Efficiency in a Progressive Individual Income Tax” (2020) Florida Tax Review 23(2)

J. Tiley, “Death and Taxes” (2007) British Tax Review, (3), pp.300-319

A. Summers, “Ways of Taxing Wealth: Alternatives and Interactions” (2020) Wealth Tax Commission Evidence Paper no. 4

D. Weisbach, “Ironing Out the Flat Tax” (2000) Stanford Law Review 52(3)

 

This list was last updated on 22/09/2021