Ian Roxan

London School of Economics - Law School

Houghton Street

London WC2A 2AE, WC2A 2AE

United Kingdom

SCHOLARLY PAPERS

4

DOWNLOADS

1,365

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (4)

1.

Limits to Globalisation: Some Implications for Taxation, Tax Policy, and the Developing World

LSE Legal Studies Working Paper No. 3/2012
Number of pages: 48 Posted: 16 May 2012 Last Revised: 16 Nov 2014
Ian Roxan
London School of Economics - Law School
Downloads 1,086 (38,748)
Citation 3

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2.

Is VAT Also a Corporate Tax? Untangling Tax Burdens and Benefits for Companies

LSE Legal Studies Working Paper 2/2020
Number of pages: 25 Posted: 23 Apr 2020
Ian Roxan
London School of Economics - Law School
Downloads 202 (280,828)

Abstract:

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Value added tax, corporate income tax, holding companies, economic incidence of tax, globalisation and tax

3.

Interpreting Exceptional VAT Legislation; or, Are There Principles in Pringles?

[2010] 6 British Tax Review pp. 699-716
Number of pages: 19 Posted: 22 Oct 2020
Ian Roxan
London School of Economics - Law School
Downloads 77 (580,166)

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Drafting, EU Law, Statutory Interpretation, Tax Principles, VAT

4.

Assuring Real Freedom of Movement in EU Direct Taxation

Posted: 09 Nov 2001
Ian Roxan
London School of Economics - Law School

Abstract:

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taxation, European Union, freedom of movement, migration, fiscal federalism