Oxford LibGuides: Taxation law: Policy, reform and justice

Tax policy development, reform and justice

The Bodleian Official Papers collection is on the Ground Floor/Level 0 of the St Cross Building. It houses an extensive collection of Westminster's thinking & planning on all aspects of tax law in print.

The database UK Parliamentary Papers makes most of the House of Commons (and some House of Lords) publications of the 18th, 19th and 20th century available as high quality digital scans.

U.K. Parliamentary Papers (ProQuest)
Alternative names: HCCP ; House of Commons Parliamentary Papers (ProQuest) ; UK Parliamentary Papers ; UKPP

With all collections enabled, HCPP now includes over 200,000 House of Commons sessional papers from 1715 to the present, with supplementary material back to 1688. HCPP delivers page images and searchable full text for each paper, along with detailed indexing.
We have access to the following collections:
* 18th century (1688-1834)
* 19th century (1801-1900)
* 20th century (1901-2003/04 session)
* Hansard 1803-2005 the official record of the debates in the House of Lords and Commons.
Both Houses of Parliament, the Commons and the Lords, produce parliamentary papers. Although HCPP is a collection of Commons papers, some from the Lords are also included. This is because the Lords often presented papers to the Commons, such as reports prepared by Lords Select Committees. These reports were then included in the House of Commons Papers, and therefore appear in HCPP.

UK Tax evasion and avoidance
Official website of UK government policy.
Policy papers and consultations on Taxaton (UK)
Open Access Library of open & closed consultations. Make the Topic Money - then select appropriate sub-topic.
OTS: Office of Tax Simplification (UK)
Archived site OTS closed in 2022

The following are arranged alphabetically:

African Tax Administration Forum
Official website makes its research publications and data available
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"ATAF serves as an African network that aims at improving tax systems in Africa through exchanges, knowledge dissemination, capacity development and active contribution to the regional and global tax agenda."
EU Tax Observatory
"The EU Tax Observatory conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide."
Fair Tax Mark
"a non-profit Community Benefit Society that brings together ethical consumers and businesses by bridging the gap between corporate responsibility and the wider tax justice movement. We are aided in this by the generous support of our investor members."
Fiscal Studies
Remote access requires Oxford SSO. Via various databases complete run from 01/11/1979 volume: 1 issue: 1. to date
Fiscal Studies (Open Access)
Open access. Recent volumes of the journal of the Institute for Fiscal Studies include artciles made freely available to anyone with access to the internet
IMF: Publications
Search by both taxation and fiscal
Institute for Fiscal Studies (IFS)
Official website. IFS "is the UK’s leading independent economics research institute. Our world-class research helps policymakers – and those who hold them accountable – understand the impact that policy decisions have on individuals, households and businesses."
IFS TaxDev
TaxDev aims to contribute to more effective tax policymaking in low- and middle-income countries through partnerships with governments and researchers. We build new data resources and tools, and conduct skills training, applied policy analysis, and high-quality research.
IFS: Tax Lab Data Hub
OA Interactive charts and downloadable data on revenues, spending, tax rates and thresholds, distributional effects and much more. Data hub contains all charts and tables used in Taxlab.
IFS: Tax Law Review Committee
The IFS created the Tax Law Review Committee (TLRC) in 1994. The TLRC’s remit is to keep under review the state and operation of tax law in the UK. The TLRC asks in particular whether aspects of the tax system are working in a satisfactory and efficient manner and, if not, what might be done to improve matters. Publications available to download
International Centre for Tax and Development (ICTD)
"The ICTD is an independent research centre focused on improving tax policy and administration in lower-income countries."
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"The ICTD is based at the Institute of Development Studies. It was founded in 2010 and is funded by the UK Foreign, Commonwealth and Development Office (FCDO), the Bill & Melinda Gates Foundation and the Norwegian Agency for Development Cooperation (Norad)."
International Monetary Fund : Fiscal Monitor
Open access The Fiscal Monitor is prepared twice a year by the IMF’s Fiscal Affairs Department.
International Monetary Fund: Revenue Portal
Section of official website "... the IMF Revenue Portal, where you can find information on the IMF’s work on revenue issues including tax policy and tax and customs administration, led by our team in the Fiscal Affairs Department (FAD).
The Revenue Portal encompasses a broad range of products related to the IMF’s Capacity Development (CD) and research work, including reports, tools, working papers, technical notes, and other publications on priority revenue issues as well as training courses and seminars, offering a repository of the IMF’s work to the international community."
International Monetary Fund and Sustainable Development Goals (SDGs)
Part of official website.
Mirrlees Review: Reforming the tax system for the 21st century
Open Access The Review is published by Oxford University Press in two volumes. The first, Dimensions of Tax Design, consists of a set of specially commissioned chapters dealing with different aspects of the tax system, accompanied by a series of commentaries by different expert authors, voicing differing opinions on the issue discussed. The second volume, Tax by Design, sets out the conclusions of the Review.

Both volumes are available to download free
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The Mirrlees Review brought together a high-profile group of international experts and early career researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might realistically be reformed in that direction.
OECD: Base Erosion & Profit Shifting (BEPS)
"The 15 BEPS Actions equip governments with domestic and international instruments to address tax avoidance and ensure that profits are taxed where economic activities generating the profits are performed and where value is created."
OECD: Tax section
Official website. Monitors & suggests reforms across states on topics such as Aggressive tax planning - Consumption tax - Dispute resolution-Exchange of information- Fiscal federalism network-
Global relations in taxation- Public finance and fiscal policy-Tax administration-
Tax and crime -Tax policy analysis -
Tax treaties- Transfer Pricing
The Smith Institute (UK)
Official website
Tax justice network
"The Tax Justice Network is an independent international network launched in 2003 (see our history here). Our core mission is to ‘change the weather’ on a wide range of issues related to tax, tax havens and financial globalisation. We push for systemic change.
We could very loosely be described as a fast, flexible, expert-led, activist think tank. We are not politically aligned."
UN's Committee of Experts on International Cooperation in Tax Matters
Official website
UN's Department of Economic and Social Affairs Financing for Sustainable Development
Official website "The Financing for Sustainable Development Office (FSDO) provides coherent and integrated support to Member States to unlock financing and other means of implementation for the 2030 Agenda and Sustainable Development Goals."
UN's Tax Committee's Publications
Open Access. Download inter alia
UN Practical Manual on Transfer Pricing for Developing Countries (English) (Spanish) (French);
UN Handbook on Selected Issues for Taxation of the Extractives Industries by Developing Countries (2021) (Advanced unedited version);
UN Handbook on the Avoidance and Resolution of Tax Disputes (English) (Spanish) (French);
UN Handbook on Carbon Taxation for Developing Countries (2021) (English);
UN Guidelines on the Tax Treatment of Government-to-Government Aid Projects
UN Model Taxation Convention
On official webiste. Also links to UN Manual on Negotiation of Bilateral Tax Treaties between Development and Developing Countries;
UN Handbook on Dispute Avoidance and Resolution (English) (Spanish); UN Online Primer on Mutual Agreement Procedure (MAP)
World Bank's Global Tax Program (GTP)
Official Website "Global Tax Program (GTP), housed at the Fiscal Policy and Sustainable Growth Unit of the World Bank, was launched in 2018 and has $90M+ in contributions from ten development partners.

The GTP portfolio consists of Bank-executed advisory and technical assistance projects, currently standing at 78 project activities in over 85 countries.

The DRM (domestic revenue mobilization) Pillar helps countries in strengthening their tax systems with evidence-based, comprehensive, and sequenced reform programs at global, regional, and country levels....
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A temporal GTP Fiscal Policy Pillar was launched in 2021 to support governments in mitigating the social and economic impact of the COVID-19 pandemic.

The Environmental Tax Workstream provides critical insights to countries considering tax reforms that enhance growth and steer their economies onto a green, resilient, and inclusive development path.

The Gender Equality and Tax Reform Workstream seeks to help low- and middle-income countries formulate fiscal policies and practices that contribute toward the achievement of gender equality goals.

The Health Tax Workstream supports country efforts in introducing and/or increasing in reforming excise taxes on tobacco, alcohol, and sugar-sweetened beverages (SSBs).

The joy of tax: how a fair tax system can create a better society by Murphy, Richard, 1958-
Call Number: Request from Closed Stacks
ISBN: 059307517X
Publication Date: 2015
Philosophical Explorations of Justice and Taxation by Helmut P. Gaisbauer (Editor); Gottfried Schweiger (Editor); Clemens Sedmak (Editor)
Call Number: Jurisp 510 G144.5a
ISBN: 3319134574
Publication Date: 2015

Open Access - available to anyone with access to the internet

Mirrlees Review: Reforming the tax system for the 21st century
Open Access The Review is published by Oxford University Press in two volumes. The first, Dimensions of Tax Design, consists of a set of specially commissioned chapters dealing with different aspects of the tax system, accompanied by a series of commentaries by different expert authors, voicing differing opinions on the issue discussed. The second volume, Tax by Design, sets out the conclusions of the Review.

Both volumes are available to download free
more...less...
The Mirrlees Review brought together a high-profile group of international experts and early career researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might realistically be reformed in that direction.

Fair Tax: Towards a modern tax system by edited by Chris Wales
Call Number: Open Access book available free to anyone with internet connection
ISBN: 1905370342
Publication Date: 2008
Publication of The Smith Institute available as free pdf. Or you could Request a copy from the Closed Stacks.
The Structure and Reform of Direct Taxation by James E. Meade
Call Number: Open Access book available free to anyone with internet connection
ISBN: 041561998X
Publication Date: 1978
Also available in print at KM336.19.INS 1978

IBFD's Tax Dossier on UN Tax Framework Convention
Open access linked summary and background.
Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
Report A/79/333
Chair’s Proposal for Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation
Open Access UNGA A /AC.295/2024/L.4
UN Tax Committee
Official website "The Committee of Experts on International Cooperation in Tax Matters is a subsidiary body of the UN Economic and Social Council, distinguished and globally recognized for its work in norm- and policy-shaping and for the practical guidance provided in the area of international tax cooperation.

The Committee generates practical guidance for governments, tax administrators and taxpayers to help strengthen tax systems, with a view to mobilizing financing for sustainable development.

Through its work, the Committee aims to prevent “double (or multiple) taxation” and “non-taxation” and assists countries to broaden their tax base, strengthen their tax administrations and to curb international tax evasion and avoidance."

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