Details about Michael P. Devereux

E-mail:
Homepage:	http://www.sbs.ox.ac.uk/tax/
Phone:	+44 1865 288 507
Postal address:	Centre for Business Taxation Said Business School University of Oxford Park End Street Oxford OX1 1HP
Workplace:	Centre for Economic Policy Research (CEPR), (more information at EDIRC) Institute for Fiscal Studies (IFS), (more information at EDIRC) Saïd Business School, Oxford University, (more information at EDIRC) Centre for Business Taxation, Saïd Business School, Oxford University, (more information at EDIRC)

Access statistics for papers by Michael P. Devereux.

Last updated 2009-11-23. Update your information in the RePEc Author Service.

Short-id: pde1

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Working Papers

2009

1. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission
2. Taxing Risky Investment
   Working Papers, Oxford University Centre for Business Taxation
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2003) View citations
3. The Direct Incidence of Corporate Income Tax on Wages
   Working Papers, Oxford University Centre for Business Taxation
   Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations
4. The Distorting Arm's Length Principle
   University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2009)
   Working Papers, Oxford University Centre for Business Taxation (2009)

2008

5. Increased efficiency through consolidation and formula apportionment in the European Union?
   Working Papers, Oxford University Centre for Business Taxation View citations
6. Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations
   Working Papers, Oxford University Centre for Business Taxation
   See also Journal Article in Oxford Review of Economic Policy (2008)
7. Taxing Corporate Income
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations
   CESifo Working Paper Series, CESifo Group Munich (2007) View citations

2007

8. Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues
   Working Papers, Oxford University Centre for Business Taxation View citations
9. Taxes in the EU New Member States and the Location of Capital and Profit
   Working Papers, Oxford University Centre for Business Taxation View citations
10. The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform
    Working Papers, Oxford University Centre for Business Taxation View citations
11. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Working Papers, Oxford University Centre for Business Taxation View citations
    See also Journal Article in Fiscal Studies (2008)
12. The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence
    Working Papers, Oxford University Centre for Business Taxation View citations

2005

13. Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
    IFS Working Papers, Institute for Fiscal Studies View citations

2004

14. Agglomeration, regional grants and firm location
    IFS Working Papers, Institute for Fiscal Studies View citations
15. HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION: THEORY AND SOME EVIDENCE FROM THE USA
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics View citations
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations
    See also Journal Article in Journal of Public Economics (2007)
16. How has the UK corporation tax raised so much revenue?
    IFS Working Papers, Institute for Fiscal Studies View citations

2003

17. Capital Account Liberalization and Corporate Taxes
    IMF Working Papers, International Monetary Fund View citations
18. Measuring Taxes on Income from Capital
    CESifo Working Paper Series, CESifo Group Munich View citations
    Also in IFS Working Papers, Institute for Fiscal Studies (2003) View citations
19. Measuring Taxes on Income from Capital: Evidence from the UK
    CESifo Working Paper Series, CESifo Group Munich View citations
    Also in IFS Working Papers, Institute for Fiscal Studies (2003) View citations

2002

20. Cash Flow Taxes in an Open Economy
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations
21. DO COUNTRIES COMPETE OVER CORPORATE TAX RATES?
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics View citations
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2002) View citations
    See also Journal Article in Journal of Public Economics (2008)
22. Evaluating Tax Policy for Location Decisions
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations
    See also Journal Article in International Tax and Public Finance (2003)
23. The Geographical Distribution of Production Activity in the UK
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations
    Also in IFS Working Papers, Institute for Fiscal Studies (1999) View citations
    Econometric Society World Congress 2000 Contributed Papers, Econometric Society (2000) View citations
    See also Journal Article in Regional Science and Urban Economics (2004)

2000

24. Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University
25. Taxing Multinationals
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in International Tax and Public Finance (2003)

1999

26. Generalised R-based and S-based taxes under uncertainty
    IFS Working Papers, Institute for Fiscal Studies
    See also Journal Article in Journal of Public Economics (2003)

1998

27. Issues in the Taxation of Income from Foreign Portfolio and Direct Investment
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University
28. The Taxation of Discrete Investment Choices
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University View citations
    Also in IFS Working Papers, Institute for Fiscal Studies (1998) View citations

1996

29. Taxes and the location of production: evidence from a panel of US multinationals
    IFS Working Papers, Institute for Fiscal Studies View citations
    See also Journal Article in Journal of Public Economics (1998)
30. The Incidence of Mortgage Interest Tax Relief
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University

1995

31. A note on the taxation of capital income and economic rents
    IFS Working Papers, Institute for Fiscal Studies
32. Productivity and Financial Sector Policies: Evidence from South East Asia
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University View citations
    See also Journal Article in Journal of Economic Behavior & Organization (1998)
33. Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation
    IFS Working Papers, Institute for Fiscal Studies

1994

34. Trends and Cycle Variations in the Cross-Sectional Distribution of Debt for U.K. Companies: Some Stylized Facts
    Boston College Working Papers in Economics, Boston College Department of Economics

1993

35. Intertemporal consumption, durables and liquidity constraints: a cohort analysis
    IFS Working Papers, Institute for Fiscal Studies View citations
    See also Journal Article in European Economic Review (1997)
36. On the design of a neutral business tax under uncertainty
    IFS Working Papers, Institute for Fiscal Studies
    See also Journal Article in Journal of Public Economics (1995)

1991

37. Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data
    Working Papers, Queen's University, Department of Economics View citations
    See also Journal Article in Journal of Public Economics (1994)

1989

38. Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1990)

Journal Articles

2009

1. Authors: The members of the European Economic Advisory Group at CESifo
   EEAG Report on the European Economy, 2009, 165-168
   Also in EEAG Report on the European Economy, 2008, 141-144 (2008)
   EEAG Report on the European Economy, 2007, 148-151 (2007)
2. Chapter 1: The European Economy: Macroeconomic Outlook and Policy
   EEAG Report on the European Economy, 2009, 11-57
   Also in EEAG Report on the European Economy, 2008, 13-60 (2008)
   EEAG Report on the European Economy, 2007, 15-58 (2007)
3. Chapter 2: The Financial Crisis
   EEAG Report on the European Economy, 2009, 59-122
4. Chapter 3: Private Equity
   EEAG Report on the European Economy, 2009, 123-140
5. Chapter 4: France
   EEAG Report on the European Economy, 2009, 141-164
6. EEAG European Economic Advisory Group at CESifo: Report of the European Economy
   EEAG Report on the European Economy, 2009, 1-178
7. Foreword
   EEAG Report on the European Economy, 2009, 2
   Also in EEAG Report on the European Economy, 2008, 2 (2008)
   EEAG Report on the European Economy, 2007, 2 (2007)
8. Revised forecasting tables (25 February 2009) of Chapter 1: The European Economy: Macroeconomic Outlook and Policy
   EEAG Report on the European Economy, 2009, 1-2
9. Summary
   EEAG Report on the European Economy, 2009, 3-10
   Also in EEAG Report on the European Economy, 2008, 3-11 (2008)
   EEAG Report on the European Economy, 2007, 3-14 (2007)

2008

10. Business taxation in a globalized world
    Oxford Review of Economic Policy, 2008, 24, (4), 625-638
11. Chapter 2: How much real dollar depreciation is needed to correct global imbalances?
    EEAG Report on the European Economy, 2008, 61-70
12. Chapter 3: The effect of globalisation on Western European jobs: curse or blessing?
    EEAG Report on the European Economy, 2008, 71-104
13. Chapter 4: Industrial policy
    EEAG Report on the European Economy, 2008, 105-124
14. Chapter 5: Global warming: The neglected supply side
    EEAG Report on the European Economy, 2008, 125-139
15. Do countries compete over corporate tax rates?
    Journal of Public Economics, 2008, 92, (5-6), 1210-1235 View citations
    See also Working Paper (2002)
16. EEAG European Economic Advisory Group at CESifo: Report on the European Economy 2008
    EEAG Report on the European Economy, 2008, 1-144
    Also in EEAG Report on the European Economy, 2007, 1-156 (2007)
17. Taxation of outbound direct investment: economic principles and tax policy considerations
    Oxford Review of Economic Policy, 2008, 24, (4), 698-719
    See also Working Paper (2008)
18. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Fiscal Studies, 2008, 29, (1), 1-33 View citations
    See also Working Paper (2007)

2007

19. Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy
    EEAG Report on the European Economy, 2007, 59-72
20. Chapter 3: The new EU members
    EEAG Report on the European Economy, 2007, 73-81
21. Chapter 4: Scandinavia today: An economic miracle?
    EEAG Report on the European Economy, 2007, 82-120
22. Chapter 5: Tax competition
    EEAG Report on the European Economy, 2007, 121-132
23. Chapter 6: Economic nationalism
    EEAG Report on the European Economy, 2007, 133-147
24. Firm location decisions, regional grants and agglomeration externalities
    Journal of Public Economics, 2007, 91, (3-4), 413-435 View citations
25. Horizontal and vertical indirect tax competition: Theory and some evidence from the USA
    Journal of Public Economics, 2007, 91, (3-4), 451-479 View citations
    See also Working Paper (2004)

2004

26. Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
    Asia-Pacific Financial Markets, 2004, 11, (1), 71-89 View citations
27. Some Optimal Tax Rules for International Portfolio and Direct Investment
    FinanzArchiv: Public Finance Analysis, 2004, 60, (1), 1- View citations
28. The geographic distribution of production activity in the UK
    Regional Science and Urban Economics, 2004, 34, (5), 533-564 View citations
    See also Working Paper (2002)
29. Why has the UK corporation tax raised so much revenue?
    Fiscal Studies, 2004, 25, (4), 367-388 View citations

2003

30. Evaluating Tax Policy for Location Decisions
    International Tax and Public Finance, 2003, 10, (2), 107-26 View citations
    Also in Asia-Pacific Financial Markets, 2003, 10, (2), 107-126 (2003) View citations
    See also Working Paper (2002)
31. Generalised R-based and S-based taxes under uncertainty
    Journal of Public Economics, 2003, 87, (5-6), 1291-1311 View citations
    See also Working Paper (1999)
32. Measuring tax incidence: an application to mortgage provision in the UK
    Journal of Public Economics, 2003, 87, (7-8), 1747-1778 View citations
33. Taxing Multinationals
    International Tax and Public Finance, 2003, 10, (4), 469-87 View citations
    Also in Asia-Pacific Financial Markets, 2003, 10, (4), 469-487 (2003) View citations
    See also Working Paper (2000)
34. The Impact of Corporate Taxation on the Location of Capital: A Review
    Economic Analysis and Policy (EAP), 2003, 33, (2), 275-292 View citations

2002

35. Corporate income tax reforms and international tax competition
    Economic Policy, 2002, 17, (35), 449-495 View citations

2000

36. Investment and Financial Restraints: Theory and Evidence
    International Journal of Finance & Economics, 2000, 5, (4), 285-96 View citations

1999

37. Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
    Fiscal Studies, 1999, 20, (2), 155-161

1998

38. Productivity and financial sector policies: Evidence from South East Asia
    Journal of Economic Behavior & Organization, 1998, 35, (1), 61-82 View citations
    See also Working Paper (1995)
39. Taxes and the location of production: evidence from a panel of US multinationals
    Journal of Public Economics, 1998, 68, (3), 335-367 View citations
    See also Working Paper (1996)

1997

40. Intertemporal consumption, durables and liquidity constraints: A cohort analysis
    European Economic Review, 1997, 41, (1), 37-59 View citations
    See also Working Paper (1993)

1996

41. Investment, Saving, and Taxation in an Open Economy
    Oxford Review of Economic Policy, 1996, 12, (2), 90-108
42. Tax Reform to Promote Investment
    Oxford Review of Economic Policy, 1996, 12, (2), 109-17 View citations
43. Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes
    Economic Journal, 1996, 106, (435), 320-33 View citations

1995

44. Company dividends and taxes in the UK
    Fiscal Studies, 1995, 16, (3), 1-18 View citations
45. European tax harmonisation and production efficiency
    European Economic Review, 1995, 39, (9), 1657-1681 View citations
46. On the design of a neutral business tax under uncertainty
    Journal of Public Economics, 1995, 58, (1), 57-71 View citations
    See also Working Paper (1993)
47. The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes
    International Tax and Public Finance, 1995, 2, (1), 85-106 View citations

1994

48. Corporation tax asymmetries and investment: Evidence from U.K. panel data
    Journal of Public Economics, 1994, 53, (3), 395-418 View citations
    See also Working Paper (1991)

1993

49. Capital allowances and the impact of corporation tax on investment in the UK
    Fiscal Studies, 1993, 14, (2), 1-14 View citations

1992

50. Investment and Tobin's Q: Evidence from company panel data
    Journal of Econometrics, 1992, 51, (1-2), 233-257 View citations
51. The Ruding Committee report: an economic assessment
    Fiscal Studies, 1992, 13, (2), 96-107 View citations
52. The harmonisation of corporate income taxes in Europe: the Ruding Committee Report
    Fiscal Studies, 1992, 13, (2), 108-121 View citations

1991

53. A general neutral profits tax
    Fiscal Studies, 1991, 12, (3), 1-15 View citations

1990

54. Economic analysis and company accounts
    Investigaciones Economicas, 1990, 14, (1), 47-62
55. Harmonising corporate taxes in Europe
    Fiscal Studies, 1990, 11, (1), 21-35
56. Inflation non-neutralities in the UK corporation tax
    Fiscal Studies, 1990, 11, (4), 21-29 View citations

1989

57. Tax Asymmetries, the Cost of Capital and Investment: Some Evidence from United Kingdom Panel Data
    Economic Journal, 1989, 99, (395), 103-12 View citations

1988

58. Corporation tax: the effect of the 1984 reforms in the incentive to invest
    Fiscal Studies, 1988, 9, (1), 62-79
59. Financial volatility, the stock market crash and corporate investment
    Fiscal Studies, 1988, 9, (2), 72-80

1987

60. On the growth of corporation tax revenues
    Fiscal Studies, 1987, 8, (2), 77-85 View citations
61. Taxation and the Cost of Capital: The UK Experience
    Oxford Review of Economic Policy, 1987, 3, (4), xvii-xxxii View citations
62. The effect of monetary variability on welfare in a simple macroeconomic model
    Journal of Monetary Economics, 1987, 19, (3), 427-435 View citations

1984

63. The Chancellor's arithmetic
    Fiscal Studies, 1984, 5, (2), 63-72

1983

64. Budgetary arithmetic and the 1983 Budget
    Fiscal Studies, 1983, 4, (2), 29-42
65. Changes in the taxation of North Sea oil
    Fiscal Studies, 1983, 4, (2), 75-79
66. The pattern of revenue receipts from North Sea oil
    Fiscal Studies, 1983, 4, (1), 14-23

Chapters

1990

1. Investment, Financial Factors, and Cash Flow: Evidence from U.K. Panel Data
   A chapter in Asymmetric Information, Corporate Finance, and Investment, 1990, pp 279-306 View citations
   See also Working Paper (1989)

Editor

1. International Tax and Public Finance
   Springer