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 Business Taxation, Saïd Business School, Oxford University, (more information at EDIRC)

Access statistics for papers by Michael P. Devereux.

Last updated 2024-12-06. Update your information in the RePEc Author Service.

Short-id: pde1

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Working Papers

2024

1. Tax Policy, Investment and Profit Shifting
   CESifo Working Paper Series, CESifo
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2024)

2021

2. The Impact of Digitalisation on Tax Systems / El impacto de la digitalización en los sistemas fiscales / L’impacte de la digitalització en els sistemes fiscals
   IEB Reports, Institut d'Economia de Barcelona (IEB)
3. What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition?
   EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)
4. Who Will Pay Amount A?
   EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (3)

2018

5. Taxes and the Location of Targets
   The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics View citations (7)
   Also in Working Papers, Oxford University Centre for Business Taxation (2012) View citations (5)
   Economic Research Papers, University of Warwick - Department of Economics (2017) View citations (2)
   Memorandum, Oslo University, Department of Economics (2017) View citations (2)
   The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (2017) View citations (1)
   See also Journal Article Taxes and the location of targets, Journal of Public Economics, Elsevier (2019) View citations (13) (2019)

2016

6. Stimulating investment through incorporation
   Working Papers, Oxford University Centre for Business Taxation View citations (6)
7. The impact of investment incentives: evidence from UK corporation tax returns
   Working Papers, Oxford University Centre for Business Taxation View citations (15)
   See also Journal Article The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns, American Economic Journal: Economic Policy, American Economic Association (2019) View citations (52) (2019)

2015

8. Corporate Tax Incentives and Capital Structure: Empirical Evidence from UK Tax Returns
   Working Papers, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi View citations (3)
   Also in Working Papers, Oxford University Centre for Business Taxation (2015) View citations (4)
9. The Taxation of Foreign Profits: A Unified View
   CESifo Working Paper Series, CESifo View citations (11)
   Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (2)
   Working Papers, Oxford University Centre for Business Taxation (2015) View citations (12)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2015) View citations (17)
   See also Journal Article The taxation of foreign profits: A unified view, Journal of Public Economics, Elsevier (2015) View citations (10) (2015)

2014

10. Are we heading towards a corporate tax system fit for the 21st century?
    Working Papers, Oxford University Centre for Business Taxation View citations (23)
    See also Journal Article Are We Heading towards a Corporate Tax System Fit for the 21st Century?, ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2015) View citations (1) (2015)
11. Designing and Implementing a Destination-Based Corporate Tax
    Working Papers, Oxford University Centre for Business Taxation View citations (14)

2013

12. Can taxes tame the banks? Evidence from European bank levies
    Working Papers, Oxford University Centre for Business Taxation View citations (19)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics (2013) View citations (17)
    See also Journal Article Can Taxes Tame the Banks? Evidence from the European Bank Levies, The Economic Journal, Royal Economic Society (2019) View citations (24) (2019)
13. Consumption and Cash-Flow Taxes in an International Setting
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    Also in STICERD - Public Economics Programme Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE (2010)
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2010)
    Working Papers, Oxford University Centre for Business Taxation (2013) View citations (7)

2012

14. Issues in the Design of Taxes on Corporate Profit
    Working Papers, Oxford University Centre for Business Taxation View citations (12)
    See also Journal Article Issues in the Design of Taxes on Corporate Profit, National Tax Journal, National Tax Association (2012) View citations (12) (2012)
15. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    Working Papers, Oxford University Centre for Business Taxation View citations (12)
    See also Chapter The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (1) (2012)
    Journal Article The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, American Economic Journal: Economic Policy, American Economic Association (2014) View citations (107) (2014)
16. What do we know about corporate tax competition?
    Working Papers, Oxford University Centre for Business Taxation View citations (34)
    See also Journal Article What Do We Know About Corporate Tax Competition?, National Tax Journal, National Tax Association (2013) View citations (67) (2013)

2011

17. A new crisis mechanism for the euro area
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (8)
18. Greece
    Munich Reprints in Economics, University of Munich, Department of Economics
19. How Would EU Corporate Tax Reform Affect US Investment in Europe?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    Also in Working Papers, Oxford University Centre for Business Taxation (2011) View citations (3)
    Working Papers, Oxford University Centre for Business Taxation (2011) View citations (3)
    See also Journal Article How Would EU Corporate Tax Reform Affect US Investment in Europe?, Tax Policy and the Economy, University of Chicago Press (2012) View citations (2) (2012)
    Chapter How Would EU Corporate Tax Reform Affect US Investment in Europe?, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (2) (2012)
20. Macroeconomic outlook
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (3)
21. Spain
    Munich Reprints in Economics, University of Munich, Department of Economics
22. Taxation and regulation of the financial sector
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (2)

2010

23. A trust-driven financial crisis. Implications for the future of financial markets
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (29)
24. Evaluating Neutrality Properties of Corporate Tax Reforms
    Working Papers, Oxford University Centre for Business Taxation View citations (5)
25. From fiscal rescue to global debt
    Munich Reprints in Economics, University of Munich, Department of Economics
26. Implications of the crisis for US adjustment needs
    Munich Reprints in Economics, University of Munich, Department of Economics
27. The Direct Incidence of Corporate Income Tax on Wages
    IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (17)
    Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations (17)
    Working Papers, Oxford University Centre for Business Taxation (2009) View citations (2)
    See also Journal Article The direct incidence of corporate income tax on wages, European Economic Review, Elsevier (2012) View citations (98) (2012)
28. The European economy
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (40)
29. The financial crisis: Risks and challenges for the euro area
    Munich Reprints in Economics, University of Munich, Department of Economics

2009

30. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms
    Taxation Studies, Directorate General Taxation and Customs Union, European Commission View citations (25)
    Also in Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2008) View citations (3)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2009) View citations (25)
31. An applied analysis of ACE and CBIT reform in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (7)
    See also Journal Article An applied analysis of ACE and CBIT reforms in the EU, International Tax and Public Finance, Springer (2011) View citations (54) (2011)
32. Corporate tax harmonization in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (7)
    Also in Working Papers, Oxford University Centre for Business Taxation (2009) View citations (33)
    See also Journal Article Corporate tax harmonization in the EU, Economic Policy, CEPR, CESifo, Sciences Po (2010) View citations (26) (2010)
33. France
    Munich Reprints in Economics, University of Munich, Department of Economics
34. Private equity
    Munich Reprints in Economics, University of Munich, Department of Economics
35. Taxing Risky Investment
    Working Papers, Oxford University Centre for Business Taxation View citations (4)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2003) View citations (5)
36. The Distorting Arm's Length Principle
    University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen View citations (2)
    Also in Working Papers, Oxford University Centre for Business Taxation (2009) View citations (5)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2009) View citations (4)
37. The European economy: Macroeconomic outlook and policy
    Munich Reprints in Economics, University of Munich, Department of Economics
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2008)
38. The financial crisis
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (12)

2008

39. Global warming: The neglected supply side
    Munich Reprints in Economics, University of Munich, Department of Economics
40. How much real dollar depreciation is needed to correct global imbalances?
    Munich Reprints in Economics, University of Munich, Department of Economics
41. Increased efficiency through consolidation and formula apportionment in the European Union?
    Working Papers, Oxford University Centre for Business Taxation View citations (14)
42. Industrial policy
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (4)
43. Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations
    Working Papers, Oxford University Centre for Business Taxation View citations (24)
    See also Journal Article Taxation of outbound direct investment: economic principles and tax policy considerations, Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited (2008) View citations (24) (2008)
44. Taxing Corporate Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (65)
    Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations (25)
    CESifo Working Paper Series, CESifo (2007) View citations (21)
45. The EEAG Report on the European Economy 2008
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (1)
    See also Journal Article EEAG Report on the European Economy 2008, EEAG Report on the European Economy, CESifo (2008) View citations (1) (2008)
46. The effects of globalisation on Western European jobs: Curse or blessing?
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (1)

2007

47. 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 (39)
48. Taxes in the EU New Member States and the Location of Capital and Profit
    Working Papers, Oxford University Centre for Business Taxation View citations (7)
49. The EEAG Report on the European Economy 2007
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
    See also Journal Article EEAG Report on the European Economy 2007, EEAG Report on the European Economy, CESifo (2007) View citations (7) (2007)
50. The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform
    IMF Working Papers, International Monetary Fund View citations (8)
    Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations (12)
51. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Working Papers, Oxford University Centre for Business Taxation View citations (13)
    See also Journal Article The Effects of EU Formula Apportionment on Corporate Tax Revenues, Fiscal Studies, Institute for Fiscal Studies (2008) View citations (39) (2008)
52. 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 (178)

2006

53. The Corporate Income Tax: international trends and options for fundamental reform
    European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission View citations (18)

2005

54. Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
    IFS Working Papers, Institute for Fiscal Studies View citations (9)

2004

55. Agglomeration, regional grants and firm location
    IFS Working Papers, Institute for Fiscal Studies View citations (12)
56. 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 (37)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations (31)
    Economic Research Papers, University of Warwick - Department of Economics (2004) View citations (26)
    See also Journal Article Horizontal and vertical indirect tax competition: Theory and some evidence from the USA, Journal of Public Economics, Elsevier (2007) View citations (155) (2007)
57. How has the UK corporation tax raised so much revenue?
    IFS Working Papers, Institute for Fiscal Studies View citations (49)

2003

58. Capital Account Liberalization and Corporate Taxes
    IMF Working Papers, International Monetary Fund View citations (6)
59. Measuring Taxes on Income from Capital
    CESifo Working Paper Series, CESifo View citations (21)
    Also in IFS Working Papers, Institute for Fiscal Studies (2003) View citations (22)
60. Measuring Taxes on Income from Capital: Evidence from the UK
    CESifo Working Paper Series, CESifo View citations (25)
    Also in IFS Working Papers, Institute for Fiscal Studies (2003) View citations (15)

2002

61. Cash Flow Taxes in an Open Economy
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (33)
62. DO COUNTRIES COMPETE OVER CORPORATE TAX RATES?
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics View citations (134)
    Also in Economic Research Papers, University of Warwick - Department of Economics (2002) View citations (65)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2002) View citations (82)
    See also Journal Article Do countries compete over corporate tax rates?, Journal of Public Economics, Elsevier (2008) View citations (492) (2008)
63. Evaluating Tax Policy for Location Decisions
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (19)
    See also Journal Article Evaluating Tax Policy for Location Decisions, International Tax and Public Finance, Springer (2003) View citations (408) (2003)
64. The Geographical Distribution of Production Activity in the UK
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (8)
    Also in Econometric Society World Congress 2000 Contributed Papers, Econometric Society (2000) View citations (34)
    IFS Working Papers, Institute for Fiscal Studies (1999) View citations (32)
    See also Journal Article The geographic distribution of production activity in the UK, Regional Science and Urban Economics, Elsevier (2004) View citations (94) (2004)

2000

65. Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University
66. Taxing Multinationals
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
    See also Journal Article Taxing Multinationals, International Tax and Public Finance, Springer (2003) View citations (40) (2003)

1999

67. Generalised R-based and S-based taxes under uncertainty
    IFS Working Papers, Institute for Fiscal Studies View citations (7)
    See also Journal Article Generalised R-based and S-based taxes under uncertainty, Journal of Public Economics, Elsevier (2003) View citations (50) (2003)

1998

68. 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
69. The Taxation of Discrete Investment Choices
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University
    Also in IFS Working Papers, Institute for Fiscal Studies (1998) View citations (106)

1996

70. Taxes and the location of production: evidence from a panel of US multinationals
    IFS Working Papers, Institute for Fiscal Studies View citations (27)
    See also Journal Article Taxes and the location of production: evidence from a panel of US multinationals, Journal of Public Economics, Elsevier (1998) View citations (571) (1998)
71. The Incidence of Mortgage Interest Tax Relief
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University

1995

72. A note on the taxation of capital income and economic rents
    IFS Working Papers, Institute for Fiscal Studies
73. Productivity and Financial Sector Policies: Evidence from South East Asia
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University
    See also Journal Article Productivity and financial sector policies: Evidence from South East Asia, Journal of Economic Behavior & Organization, Elsevier (1998) View citations (13) (1998)
74. Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation
    IFS Working Papers, Institute for Fiscal Studies View citations (1)

1994

75. 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

76. Intertemporal consumption, durables and liquidity constraints: a cohort analysis
    IFS Working Papers, Institute for Fiscal Studies View citations (11)
    See also Journal Article Intertemporal consumption, durables and liquidity constraints: A cohort analysis, European Economic Review, Elsevier (1997) View citations (58) (1997)
77. On the design of a neutral business tax under uncertainty
    IFS Working Papers, Institute for Fiscal Studies View citations (2)
    See also Journal Article On the design of a neutral business tax under uncertainty, Journal of Public Economics, Elsevier (1995) View citations (133) (1995)

1991

78. Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data
    Working Paper, Economics Department, Queen's University View citations (2)
    See also Journal Article Corporation tax asymmetries and investment: Evidence from U.K. panel data, Journal of Public Economics, Elsevier (1994) View citations (49) (1994)

1989

79. Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (46)
    See also Chapter Investment, Financial Factors, and Cash Flow: Evidence from U.K. Panel Data, NBER Chapters, National Bureau of Economic Research, Inc (1990) View citations (140) (1990)

Journal Articles

2023

1. Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?
   Fiscal Studies, 2023, 44, (1), 9-21 View citations (2)
2. International Tax Competition and Coordination with A Global Minimum Tax
   National Tax Journal, 2023, 76, (1), 145 - 166 View citations (13)
3. Symposium: the global minimum tax – introduction
   Fiscal Studies, 2023, 44, (1), 5-8
4. Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform
   Tax Policy and the Economy, 2023, 37, (1), 57 - 108
   See also Chapter Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform, NBER Chapters, 2022, 57-108 (2022) View citations (3) (2022)

2020

5. Discretionary fiscal responses to the COVID-19 pandemic
   Oxford Review of Economic Policy, 2020, 36, (Supplement_1), S225-S241 View citations (17)

2019

6. Can Taxes Tame the Banks? Evidence from the European Bank Levies
   The Economic Journal, 2019, 129, (624), 3058-3091 View citations (24)
   See also Working Paper Can taxes tame the banks? Evidence from European bank levies, Working Papers (2013) View citations (19) (2013)
7. How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS*
   Fiscal Studies, 2019, 40, (4), 591-619 View citations (4)
8. Taxes and the location of targets
   Journal of Public Economics, 2019, 176, (C), 161-178 View citations (13)
   See also Working Paper Taxes and the Location of Targets, The Warwick Economics Research Paper Series (TWERPS) (2018) View citations (7) (2018)
9. The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns
   American Economic Journal: Economic Policy, 2019, 11, (3), 361-89 View citations (52)
   See also Working Paper The impact of investment incentives: evidence from UK corporation tax returns, Working Papers (2016) View citations (15) (2016)

2018

10. Cash-Flow Taxes in an International Setting
    American Economic Journal: Economic Policy, 2018, 10, (3), 69-94 View citations (22)
11. Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns
    Journal of Banking & Finance, 2018, 88, (C), 250-266 View citations (15)

2017

12. International Tax Planning under the Destination-Based Cash Flow Tax
    National Tax Journal, 2017, 70, (4), 783-802 View citations (15)

2015

13. Are We Heading towards a Corporate Tax System Fit for the 21st Century?
    ifo DICE Report, 2015, 12, (04), 03-07 View citations (1)
    See also Working Paper Are we heading towards a corporate tax system fit for the 21st century?, Working Papers (2014) View citations (23) (2014)
14. The taxation of foreign profits: A unified view
    Journal of Public Economics, 2015, 125, (C), 83-97 View citations (10)
    See also Working Paper The Taxation of Foreign Profits: A Unified View, CESifo Working Paper Series (2015) View citations (11) (2015)

2014

15. Are We Heading towards a Corporate Tax System Fit for the 21-super-st Century?
    Fiscal Studies, 2014, 35, 449-475 View citations (22)
16. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    American Economic Journal: Economic Policy, 2014, 6, (2), 19-53 View citations (107)
    See also Working Paper The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Working Papers (2012) View citations (12) (2012)
    Chapter The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, NBER Chapters, 2012 (2012) View citations (1) (2012)

2013

17. The arm's length principle and distortions to multinational firm organization
    Journal of International Economics, 2013, 89, (2), 432-440 View citations (37)
18. What Do We Know About Corporate Tax Competition?
    National Tax Journal, 2013, 66, (3), 745-774 View citations (67)
    See also Working Paper What do we know about corporate tax competition?, Working Papers (2012) View citations (34) (2012)

2012

19. How Would EU Corporate Tax Reform Affect US Investment in Europe?
    Tax Policy and the Economy, 2012, 26, (1), 59 - 92 View citations (2)
    See also Working Paper How Would EU Corporate Tax Reform Affect US Investment in Europe?, NBER Working Papers (2011) View citations (4) (2011)
    Chapter How Would EU Corporate Tax Reform Affect US Investment in Europe?, NBER Chapters, 2012, 59-91 (2012) View citations (2) (2012)
20. Issues in the Design of Taxes on Corporate Profit
    National Tax Journal, 2012, 65, (3), 709-30 View citations (12)
    See also Working Paper Issues in the Design of Taxes on Corporate Profit, Working Papers (2012) View citations (12) (2012)
21. The direct incidence of corporate income tax on wages
    European Economic Review, 2012, 56, (6), 1038-1054 View citations (98)
    See also Working Paper The Direct Incidence of Corporate Income Tax on Wages, IZA Discussion Papers (2010) View citations (17) (2010)

2011

22. An applied analysis of ACE and CBIT reforms in the EU
    International Tax and Public Finance, 2011, 18, (1), 93-120 View citations (54)
    See also Working Paper An applied analysis of ACE and CBIT reform in the EU, CPB Discussion Paper (2009) View citations (7) (2009)
23. Authors: The Members of the European Economic Advisory Group at CESifo
    EEAG Report on the European Economy, 2011, 171-174
24. Chapter 1: The Macroeconomic Outlook
    EEAG Report on the European Economy, 2011, 17-69
25. Chapter 2: A New Crisis Mechanism for the Euro Area
    EEAG Report on the European Economy, 2011, 71-96 View citations (2)
26. Chapter 3: Greece
    EEAG Report on the European Economy, 2011, 97-125
27. Chapter 4: Spain
    EEAG Report on the European Economy, 2011, 127-145
28. Chapter 5: Taxation and Regulation of the Financial Sector
    EEAG Report on the European Economy, 2011, 147-169 View citations (1)
29. EEAG Report on the European Economy 2011
    EEAG Report on the European Economy, 2011, 1-176 View citations (17)
30. Foreword
    EEAG Report on the European Economy, 2011, 2
    Also in EEAG Report on the European Economy, 2007, 2 (2007)
    EEAG Report on the European Economy, 2009, 2 (2009)
    EEAG Report on the European Economy, 2010, 2 (2010)
    EEAG Report on the European Economy, 2008, 2 (2008)
31. Summary
    EEAG Report on the European Economy, 2011, 9-16
    Also in EEAG Report on the European Economy, 2009, 3-10 (2009)
    EEAG Report on the European Economy, 2010, 3-10 (2010)
    EEAG Report on the European Economy, 2007, 3-14 (2007)
    EEAG Report on the European Economy, 2008, 3-11 (2008)

2010

32. Authors: The members of the European Economic Advisory Group at CESifo 2010
    EEAG Report on the European Economy, 2010, 129-132
33. Chapter 1: The European Economy: Macroeconomic outlook
    EEAG Report on the European Economy, 2010, 11-51
34. Chapter 2: A trust-driven financial crisis
    EEAG Report on the European Economy, 2010, 53-70 View citations (2)
35. Chapter 3: From Fiscal Rescue to Global Debt
    EEAG Report on the European Economy, 2010, 71-100
36. Chapter 4: US adjustment needs
    EEAG Report on the European Economy, 2010, 101-110
37. Chapter 5: Implications of the crisis for the euro area
    EEAG Report on the European Economy, 2010, 11-127
38. Corporate income tax coordination in the European Union
    Transfer: European Review of Labour and Research, 2010, 16, (1), 23-28
39. Corporate tax harmonization in the EU
    (Taxing corporate income)
    Economic Policy, 2010, 25, (63), 537-590 View citations (26)
    See also Working Paper Corporate tax harmonization in the EU, CPB Discussion Paper (2009) View citations (7) (2009)
40. EEAG Report on the European Economy 2010
    EEAG Report on the European Economy, 2010, 1-140 View citations (2)
    See also Book EEAG Report on the European Economy 2010, Monographs in Economics (2010) View citations (3) (2010)

2009

41. Authors: The members of the European Economic Advisory Group at CESifo 2009
    EEAG Report on the European Economy, 2009, 165-168
42. 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, 2007, 15-58 (2007)
    EEAG Report on the European Economy, 2008, 13-60 (2008)
43. Chapter 2: The Financial Crisis
    EEAG Report on the European Economy, 2009, 59-122
44. Chapter 3: Private Equity
    EEAG Report on the European Economy, 2009, 123-140
45. Chapter 4: France
    EEAG Report on the European Economy, 2009, 141-164
46. EEAG Report on the European Economy 2009
    EEAG Report on the European Economy, 2009, 1-178 View citations (4)
47. Is the Corporation Tax an Effective Automatic Stabilizer?
    National Tax Journal, 2009, 62, (3), 429-37 View citations (25)
48. 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

2008

49. Authors: The Members of the European Economic Advisory Group at CESifo 2008
    EEAG Report on the European Economy, 2008, 141-144
50. Business taxation in a globalized world
    Oxford Review of Economic Policy, 2008, 24, (4), 625-638 View citations (9)
51. Chapter 2: How much real dollar depreciation is needed to correct global imbalances?
    EEAG Report on the European Economy, 2008, 61-70
52. Chapter 3: The effect of globalisation on Western European jobs: curse or blessing?
    EEAG Report on the European Economy, 2008, 71-104 View citations (1)
53. Chapter 4: Industrial policy
    EEAG Report on the European Economy, 2008, 105-124
54. Chapter 5: Global warming: The neglected supply side
    EEAG Report on the European Economy, 2008, 125-139
55. Do countries compete over corporate tax rates?
    Journal of Public Economics, 2008, 92, (5-6), 1210-1235 View citations (492)
    See also Working Paper DO COUNTRIES COMPETE OVER CORPORATE TAX RATES?, The Warwick Economics Research Paper Series (TWERPS) (2002) View citations (134) (2002)
56. EEAG Report on the European Economy 2008
    EEAG Report on the European Economy, 2008, 1-144 View citations (1)
    See also Working Paper The EEAG Report on the European Economy 2008, Munich Reprints in Economics (2008) View citations (1) (2008)
57. Taxation of outbound direct investment: economic principles and tax policy considerations
    Oxford Review of Economic Policy, 2008, 24, (4), 698-719 View citations (24)
    See also Working Paper Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations, Working Papers (2008) View citations (24) (2008)
58. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Fiscal Studies, 2008, 29, (1), 1-33 View citations (39)
    See also Working Paper The Effects of EU Formula Apportionment on Corporate Tax Revenues, Working Papers (2007) View citations (13) (2007)

2007

59. Authors: The Members of the European Economic Advisory Group at CESifo 2007
    EEAG Report on the European Economy, 2007, 148-151
60. Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy
    EEAG Report on the European Economy, 2007, 59-72
61. Chapter 3: The new EU members
    EEAG Report on the European Economy, 2007, 73-81
62. Chapter 4: Scandinavia today: An economic miracle?
    EEAG Report on the European Economy, 2007, 82-120
63. Chapter 5: Tax competition
    EEAG Report on the European Economy, 2007, 121-132
64. Chapter 6: Economic nationalism
    EEAG Report on the European Economy, 2007, 133-147 View citations (1)
65. EEAG Report on the European Economy 2007
    EEAG Report on the European Economy, 2007, 1-156 View citations (7)
    See also Working Paper The EEAG Report on the European Economy 2007, Munich Reprints in Economics (2007) View citations (9) (2007)
66. Firm location decisions, regional grants and agglomeration externalities
    Journal of Public Economics, 2007, 91, (3-4), 413-435 View citations (309)
67. 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 (155)
    See also Working Paper HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION: THEORY AND SOME EVIDENCE FROM THE USA, The Warwick Economics Research Paper Series (TWERPS) (2004) View citations (37) (2004)

2004

68. Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
    International Tax and Public Finance, 2004, 11, (1), 71-89 View citations (46)
69. Some Optimal Tax Rules for International Portfolio and Direct Investment
    FinanzArchiv: Public Finance Analysis, 2004, 60, (1), 1-23 View citations (10)
70. The geographic distribution of production activity in the UK
    Regional Science and Urban Economics, 2004, 34, (5), 533-564 View citations (94)
    See also Working Paper The Geographical Distribution of Production Activity in the UK, CEPR Discussion Papers (2002) View citations (8) (2002)
71. Why has the UK corporation tax raised so much revenue?
    Fiscal Studies, 2004, 25, (4), 367-388 View citations (63)

2003

72. Evaluating Tax Policy for Location Decisions
    International Tax and Public Finance, 2003, 10, (2), 107-26 View citations (408)
    See also Working Paper Evaluating Tax Policy for Location Decisions, CEPR Discussion Papers (2002) View citations (19) (2002)
73. Generalised R-based and S-based taxes under uncertainty
    Journal of Public Economics, 2003, 87, (5-6), 1291-1311 View citations (50)
    See also Working Paper Generalised R-based and S-based taxes under uncertainty, IFS Working Papers (1999) View citations (7) (1999)
74. Measuring tax incidence: an application to mortgage provision in the UK
    Journal of Public Economics, 2003, 87, (7-8), 1747-1778 View citations (21)
75. Taxing Multinationals
    International Tax and Public Finance, 2003, 10, (4), 469-87 View citations (40)
    See also Working Paper Taxing Multinationals, NBER Working Papers (2000) View citations (17) (2000)
76. The Impact of Corporate Taxation on the Location of Capital: A Review
    Economic Analysis and Policy, 2003, 33, (2), 275-292 View citations (20)

2002

77. Corporate income tax reforms and international tax competition
    (Do domestic firms benefit from direct foreign investment? Evidence from Venezuela)
    Economic Policy, 2002, 17, (35), 449-495 View citations (409)

2000

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

1999

79. 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

80. Productivity and financial sector policies: Evidence from South East Asia
    Journal of Economic Behavior & Organization, 1998, 35, (1), 61-82 View citations (13)
    See also Working Paper Productivity and Financial Sector Policies: Evidence from South East Asia, Keele Department of Economics Discussion Papers (1995-2001) (1995) (1995)
81. Taxes and the location of production: evidence from a panel of US multinationals
    Journal of Public Economics, 1998, 68, (3), 335-367 View citations (571)
    See also Working Paper Taxes and the location of production: evidence from a panel of US multinationals, IFS Working Papers (1996) View citations (27) (1996)

1997

82. Intertemporal consumption, durables and liquidity constraints: A cohort analysis
    European Economic Review, 1997, 41, (1), 37-59 View citations (58)
    See also Working Paper Intertemporal consumption, durables and liquidity constraints: a cohort analysis, IFS Working Papers (1993) View citations (11) (1993)

1996

83. Investment, Saving, and Taxation in an Open Economy
    Oxford Review of Economic Policy, 1996, 12, (2), 90-108 View citations (6)
84. Tax Reform to Promote Investment
    Oxford Review of Economic Policy, 1996, 12, (2), 109-17 View citations (8)
85. Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes
    Economic Journal, 1996, 106, (435), 320-33 View citations (29)

1995

86. Company dividends and taxes in the UK
    Fiscal Studies, 1995, 16, (3), 1-18 View citations (12)
87. European tax harmonisation and production efficiency
    European Economic Review, 1995, 39, (9), 1657-1681 View citations (37)
88. On the design of a neutral business tax under uncertainty
    Journal of Public Economics, 1995, 58, (1), 57-71 View citations (133)
    See also Working Paper On the design of a neutral business tax under uncertainty, IFS Working Papers (1993) View citations (2) (1993)
89. 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 (101)

1994

90. Corporation tax asymmetries and investment: Evidence from U.K. panel data
    Journal of Public Economics, 1994, 53, (3), 395-418 View citations (49)
    See also Working Paper Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data, Working Paper (1991) View citations (2) (1991)

1993

91. Capital allowances and the impact of corporation tax on investment in the UK
    Fiscal Studies, 1993, 14, (2), 1-14 View citations (4)

1992

92. Investment and Tobin's Q: Evidence from company panel data
    Journal of Econometrics, 1992, 51, (1-2), 233-257 View citations (182)
93. The Ruding Committee report: an economic assessment
    Fiscal Studies, 1992, 13, (2), 96-107 View citations (13)
94. The harmonisation of corporate income taxes in Europe: the Ruding Committee Report
    Fiscal Studies, 1992, 13, (2), 108-121 View citations (6)

1991

95. A general neutral profits tax
    Fiscal Studies, 1991, 12, (3), 1-15 View citations (88)

1990

96. Economic analysis and company accounts
    Investigaciones Economicas, 1990, 14, (1), 47-62 View citations (2)
97. Harmonising corporate taxes in Europe
    Fiscal Studies, 1990, 11, (1), 21-35 View citations (3)
98. Inflation non-neutralities in the UK corporation tax
    Fiscal Studies, 1990, 11, (4), 21-29 View citations (2)

1989

99. Tax Asymmetries, the Cost of Capital and Investment: Some Evidence from United Kingdom Panel Data
    Economic Journal, 1989, 99, (395), 103-12 View citations (18)

1988

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

1987

102. On the growth of corporation tax revenues
     Fiscal Studies, 1987, 8, (2), 77-85 View citations (1)
103. Taxation and the Cost of Capital: The UK Experience
     Oxford Review of Economic Policy, 1987, 3, (4), xvii-xxxii View citations (7)
104. The effect of monetary variability on welfare in a simple macroeconomic model
     Journal of Monetary Economics, 1987, 19, (3), 427-435 View citations (15)

1984

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

1983

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

Books

2014

1. Business Taxation (Trans-Atlantic Public Economics Seminar)
   NBER Books, National Bureau of Economic Research, Inc

2010

2. EEAG Report on the European Economy 2010
   Monographs in Economics, University of Munich, Department of Economics View citations (3)
   See also Journal Article EEAG Report on the European Economy 2010, EEAG Report on the European Economy, CESifo (2010) View citations (2) (2010)

2009

3. Effective tax levels using the Devereux Griffith methodology: Project for the EU Commission TAXUD/2008/CC/099. Report 2009
   ZEW Expertises, ZEW - Leibniz Centre for European Economic Research View citations (15)

Chapters

2022

1. Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform
   A chapter in Tax Policy and the Economy, Volume 37, 2022, pp 57-108 View citations (3)
   See also Journal Article Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform, University of Chicago Press (2023) (2023)

2012

2. How Would EU Corporate Tax Reform Affect US Investment in Europe?
   A chapter in Tax Policy and the Economy, Volume 26, 2012, pp 59-91 View citations (2)
   See also Working Paper How Would EU Corporate Tax Reform Affect US Investment in Europe?, National Bureau of Economic Research, Inc (2011) View citations (4) (2011)
   Journal Article How Would EU Corporate Tax Reform Affect US Investment in Europe?, University of Chicago Press (2012) View citations (2) (2012)
3. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
   A chapter in Business Taxation (Trans-Atlantic Public Economics Seminar), 2012 View citations (1)
   See also Working Paper The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Oxford University Centre for Business Taxation (2012) View citations (12) (2012)
   Journal Article The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, American Economic Association (2014) View citations (107) (2014)

1990

4. 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 (140)
   See also Working Paper Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data, National Bureau of Economic Research, Inc (1989) View citations (46) (1989)