Judith Freedman

Oxford University Centre for Business Taxation

Director of Legal Research

Worcester College

Oxford, Oxfordshire OX1 2HB

United Kingdom

University of Oxford - Faculty of Law

Pinsent Masons Professor

Worcester College

Walton Street

Oxford, Oxfordshire OX1 2HB

Great Britain

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 5,738

in Total Papers Downloads

6,279

CITATIONS
Rank 17,474

SSRN RANKINGS

Top 17,474

in Total Papers Citations

19

Scholarly Papers (12)

1.

Financial and Tax Accounting: Transparency and 'Truth'

TAX AND CORPORATE GOVERNANCE, Schön, ed., Springer Science, 2008 , Oxford Legal Studies Research Paper No. 2/2008,
Number of pages: 34 Posted: 21 Jan 2008
Judith Freedman
University of Oxford - Faculty of Law
Downloads 1,165 (11,307)
Citation 4

Abstract:

2.

Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle

British Tax Review, pp. 332-357, 2004, Oxford Legal Studies Research Paper No. 14/2006
Number of pages: 27 Posted: 02 May 2006
Judith Freedman
University of Oxford - Faculty of Law
Downloads 971 (10,829)
Citation 5

Abstract:

3.

Corporate Tax Risk and Tax Avoidance: New Approaches

British Tax Review, Vol. 1, pp. 74-116, 2009, Oxford Legal Studies Research Paper No. 13/2009
Number of pages: 44 Posted: 16 Apr 2009 Last Revised: 23 Apr 2009
Judith Freedman, Geoffrey T. Loomer and John Vella
University of Oxford - Faculty of Law, Schulich School of Law, Dalhousie University and Oxford University Centre for Business Taxation
Downloads 915 (11,413)
Citation 2

Abstract:

4.

Small Business Taxation

DIMENSIONS OF TAX DESIGN: THE MIRRLEES REVIEW, Stuart Adam, Stephen Bond, Robert Chote, Paul Johnson and Gareth Myles, eds., Oxford University Press, June 2010 , Oxford Legal Studies Research Paper No. 25/2011
Number of pages: 73 Posted: 08 Apr 2011
Judith Freedman and Claire Crawford
University of Oxford - Faculty of Law and Institute for Fiscal Studies
Downloads 292 (54,034)
Citation 7

Abstract:

taxation, small owner-managed businesses, effective tax rates

5.

Designing a General Anti-Abuse Rule: Striking a Balance

(2014) 20 (3) Asia-Pacific Tax Bulletin 167 (International Bureau of Fiscal Documentation) , Oxford Legal Studies Research Paper No. 53/2014
Number of pages: 8 Posted: 30 Aug 2014
Judith Freedman
University of Oxford - Faculty of Law
Downloads 276 (43,660)

Abstract:

tax avoidance, general anti-avoidance rule, economic substance, statutory interpretation, advance rulings, tax administration

6.

Improving (Not Perfecting) Tax Legislation: Rules and Principles Revisited

British Tax Review, No. 6, p. 717, 2010, Oxford Legal Studies Research Paper No. 26/2011
Number of pages: 22 Posted: 08 Apr 2011
Judith Freedman
University of Oxford - Faculty of Law
Downloads 163 (87,683)

Abstract:

Drafting, Legislation, Purpose clauses, Statutory interpretation, Tax avoidance, Tax principles

7.

Responsive Regulation, Risk, and Rules: Applying the Theory to Tax Practice

UBC Law Review, Vol. 44, No. 3, p. 627, 2012, Oxford Legal Studies Research Paper No. 13/2012
Number of pages: 37 Posted: 22 Mar 2012
Judith Freedman
University of Oxford - Faculty of Law
Downloads 146 (129,506)
Citation 1

Abstract:

tax, responsive regulation, risk rating

8.

HMRC's Management of the U.K. Tax System: The Boundaries of Legitimate Discretion

Chris Evans, Judith Freedman and Rick Krever (eds), The Delicate Balance - Tax, Discretion and the Rule of Law, IBFD, 2011, Oxford Legal Studies Research Paper No. 73/2012
Number of pages: 44 Posted: 24 Nov 2012
Judith Freedman and John Vella
University of Oxford - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 95 (137,982)

Abstract:

Administrative discretion, discretion, tax, guidance, tertiary legislation, legitimate expectations, judicial review, ultra vires

9.

Lord Hoffmann, Tax Law and Principles

PS Davies and J Pila (eds), The Jurisprudence of Lord Hoffmann (Oxford: Hart Publishing, 2015), Oxford Legal Studies Research Paper No. 14/2015
Number of pages: 19 Posted: 02 Apr 2015
Judith Freedman
University of Oxford - Faculty of Law
Downloads 88 (93,001)

Abstract:

10.

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR

GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016, WU Institute for Austrian and International Tax Law - Tax Law and Policy Series, 2014
Number of pages: 24 Posted: 26 Apr 2016
Judith Freedman
University of Oxford - Faculty of Law
Downloads 0 (67,660)

Abstract:

Tax Avoidance, General Anti-Avoidance Rule, BEPS

11.

Aligning Taxable Profits and Accounting Profits: Accounting Standards, Legislators and Judges

eJournal of Tax Research, Vol. 2, No. 1
Posted: 07 Jan 2005
Judith Freedman
University of Oxford - Faculty of Law

Abstract:

Taxable profits, accounting profits, alignment

12.

Limited Liability: Large Company Theory and Small Firms

Modern Law Review, Vol. 63, No. 3, May 2000
Posted: 28 Jul 2000
Judith Freedman
University of Oxford - Faculty of Law

Abstract: