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

International Research Fellow

Said Business School

Oxford, Oxfordshire OX1

United Kingdom

  • University of Oxford - Faculty of Law

  • Oxford University Centre for Business Taxation

SCHOLARLY PAPERS

17

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10,911

SSRN CITATIONS
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Top 17,699

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17

CROSSREF CITATIONS

44

Scholarly Papers (17)

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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 2,090 (9,544)
Citation 5

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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 1,911 (11,086)
Citation 1

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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 1,663 (13,815)
Citation 2

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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 1,059 (27,183)
Citation 4

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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 852 (36,969)
Citation 1

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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 714 (46,968)

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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 521 (70,410)
Citation 3

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

8.

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
Abi Adams-Prassl, Judith Freedman and Jeremias Adams-Prassl
University of Oxford - Department of Economics, University of Oxford - Faculty of Law and University of Oxford - Faculty of Law
Downloads 441 (86,083)
Citation 1

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

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 436 (87,254)

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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 393 (98,312)
Citation 4

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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 321 (123,246)
Citation 2

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tax, responsive regulation, risk rating

12.

Tax Avoidance

Number of pages: 20 Posted: 29 Mar 2021
Michael P. Devereux, Judith Freedman and John Vella
Centre for Business Taxation, Oxford University, University of Oxford - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 243 (164,043)
Citation 1

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Tax avoidance, tax policy

13.

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 214 (185,097)
Citation 3

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Tax, trust, transparency, institutions

14.

Policy Forum: Tax, Social Security, and Employment Status - Removing the Distortions in the United Kingdom

Canadian Tax Journal/Revue fiscale canadienne, Vol. 69, No. 2, 2021, pp. 545-557
Number of pages: 14 Posted: 30 Aug 2021
Judith Freedman
University of Oxford - Faculty of Law
Downloads 29 (598,349)

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Employment, taxation, social security, United Kingdom, classifications, policy

15.

Workers' services provided through intermediaries.

[2020] British Tax Review 394
Number of pages: 15 Posted: 20 Sep 2021
Judith Freedman and Hugh Collins
University of Oxford - Faculty of Law and London School of Economics - Law School
Downloads 24 (631,028)

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Employment status, employment law, tax, mutuality of obligation, control test

16.

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

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Taxable profits, accounting profits, alignment

17.

Limited Liability: Large Company Theory and Small Firms

Posted: 28 Jul 2000
Judith Freedman
University of Oxford - Faculty of Law

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