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

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11,501

CITATIONS
Rank 44,986

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Top 44,986

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 7,671 (677)

Abstract:

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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 1,530 (10,729)
Citation 2

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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 1,179 (16,237)

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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 566 (45,496)
Citation 1

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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 243 (121,287)

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

6.

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 158 (180,683)

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

7.

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, Oxford Legal Studies Research Paper No. 15/2019
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 154 (184,623)

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

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

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