John Vella

Oxford University Centre for Business Taxation

Associate Professor

Saïd Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

http://www.sbs.ox.ac.uk/community/people/john-vella

University of Oxford - Faculty of Law

Senior Research Fellow

Mansfield Road

Oxford, Oxfordshire OX1 4AU

United Kingdom

http://www.law.ox.ac.uk/profile/john.vella

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 3,254

SSRN RANKINGS

Top 3,254

in Total Papers Downloads

10,851

CITATIONS
Rank 44,958

SSRN RANKINGS

Top 44,958

in Total Papers Citations

3

Scholarly Papers (8)

1.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26 Posted: 03 Dec 2014 Last Revised: 31 Oct 2018
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 7,501 (685)

Abstract:

Loading...

International Tax, BEPS, OECD, Transfer Pricing, Intangibles, Tax Avoidance, Tax Competition, Tax Havens, Profit Shifting

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
University of Oxford - Faculty of Law, University of Victoria - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 1,493 (10,947)
Citation 2

Abstract:

Loading...

3.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 932 (22,574)

Abstract:

Loading...

International Tax; Tax Reform; Cash Flow Tax; DBCFT; BEPS Destination-Based Cash Flow Taxation; Consumption Tax

4.

The EU Commission’s Proposal for a Financial Transaction Tax

British Tax Review, No. 6, 2011, Oxford Legal Studies Research Paper No. 14/2012
Number of pages: 17 Posted: 22 Mar 2012
Oxford University Centre for Business Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Board of Governors of the Federal Reserve System
Downloads 561 (45,268)
Citation 1

Abstract:

Loading...

Financial Transaction Tax, FTT, FAT, Financial crisis

5.

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 235 (123,572)

Abstract:

Loading...

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

6.

Putting Technology to Good Use for Society: The Role of Corporate, Competition and Tax Law

European Corporate Governance Institute (ECGI) - Law Working Paper No. 427/2018
Number of pages: 42 Posted: 27 Nov 2018
University of Oxford - Faculty of Law, University of Oxford Faculty of Law, University of Oxford - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 83 (284,229)

Abstract:

Loading...

Competition Policy, Compliance, Corporate Law, Digitalisation, Innovation, Populism, R&D, Smart Contracts, Technology, Takeover Law, Taxation

7.

Value Creation As the Fundamental Principle of the International Corporate Tax System

European Tax Policy Forum Policy Paper, 2018
Number of pages: 12 Posted: 25 Nov 2018
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 46 (386,564)

Abstract:

Loading...

Value Creation, International Tax, Corporation Tax, International Tax Reform, BEPS

8.

The Financial Transaction Tax Debate: Some Questionable Claims

Intereconomics, Vol. 47, No. 2, March/April 2012, Oxford Legal Studies Research Paper No. 20/2012
Posted: 18 Apr 2012
John Vella
Oxford University Centre for Business Taxation

Abstract:

Loading...

Financial Transaction Tax, FTT, Financial Crisis, High Frequency Trading, Financial Activities Tax, FAT