Judith Freedman

University of Oxford - Faculty of Law

Pinsent Masons Professor

Worcester College

Walton Street

Oxford, Oxfordshire OX1 2HB

Great Britain

Oxford University Centre for Business Taxation

Director of Legal Research

Worcester College

Oxford, Oxfordshire OX1 2HB

United Kingdom

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 4,882

SSRN RANKINGS

Top 4,882

in Total Papers Downloads

8,996

SSRN CITATIONS
Rank 17,845

SSRN RANKINGS

Top 17,845

in Total Papers Citations

9

CROSSREF CITATIONS

42

Scholarly Papers (14)

1.

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 1,762 (9,810)
Citation 1

Abstract:

Loading...

2.

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 Loomer and John Vella
University of Oxford - Faculty of Law, University of Victoria - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 1,701 (10,407)

Abstract:

Loading...

3.

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 1,490 (12,804)
Citation 2

Abstract:

Loading...

4.

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 811 (31,643)
Citation 2

Abstract:

Loading...

Tax Avoidance, General Anti-Avoidance Rule, BEPS

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 727 (36,746)

Abstract:

Loading...

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

6.

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 632 (44,375)

Abstract:

Loading...

taxation, small owner-managed businesses, effective tax rates

7.

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 421 (73,846)
Citation 2

Abstract:

Loading...

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

8.

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 379 (83,453)

Abstract:

Loading...

9.

Rethinking Legal Taxonomies for the Gig Economy: Tax Law, Employment Law, and Economic Incentives

Oxford Review of Economic Policy (Forthcoming), Oxford Legal Studies Research Paper No. 12/2018
Number of pages: 21 Posted: 17 May 2018
University of Oxford - Department of Economics, University of Oxford - Faculty of Law and University of Oxford - Faculty of Law
Downloads 361 (88,317)
Citation 1

Abstract:

Loading...

Gig economy, employment law, innovation, technology, future of work, platforms, sharing economy, on-demand work, ridesharing, entrepreneurship, regulatory arbitrage, consumer protection, tax law

10.

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 303 (107,366)
Citation 4

Abstract:

Loading...

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

11.

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 276 (118,547)
Citation 1

Abstract:

Loading...

tax, responsive regulation, risk rating

12.

Restoring Trust in the ‘Fairness’ of Corporate Taxation: Increased Transparency and the Need for Institutional Reform

From S. Goslinga, et al (Eds.) Tax and Trust Institutions, Interactions and Instruments The Hague: Eleven International Publishing 2018. Reproduced here with the kind permission of the publishers.
Number of pages: 21 Posted: 13 Jun 2019
Judith Freedman
University of Oxford - Faculty of Law
Downloads 133 (230,646)
Citation 1

Abstract:

Loading...

Tax, trust, transparency, institutions

13.

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:

Loading...

Taxable profits, accounting profits, alignment

14.

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:

Loading...