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 2022-01-02. Update your information in the RePEc Author Service.

Short-id: pde1

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Working Papers

2021

1. 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 (1)
2. Who Will Pay Amount A?
   EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)

2018

3. 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 in Journal of Public Economics (2019)

2016

4. Stimulating investment through incorporation
   Working Papers, Oxford University Centre for Business Taxation View citations (6)
5. The impact of investment incentives: evidence from UK corporation tax returns
   Working Papers, Oxford University Centre for Business Taxation View citations (14)
   See also Journal Article in American Economic Journal: Economic Policy (2019)

2015

6. 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)
7. The Taxation of Foreign Profits: A Unified View
   CESifo Working Paper Series, CESifo View citations (10)
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2015) View citations (16)
   Working Papers, Oxford University Centre for Business Taxation (2013) View citations (2)
   Working Papers, Oxford University Centre for Business Taxation (2015) View citations (11)
   See also Journal Article in Journal of Public Economics (2015)

2014

8. Are we heading towards a corporate tax system fit for the 21st century?
   Working Papers, Oxford University Centre for Business Taxation View citations (21)
   See also Journal Article in ifo DICE Report (2015)
9. Designing and Implementing a Destination-Based Corporate Tax
   Working Papers, Oxford University Centre for Business Taxation View citations (14)

2013

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

2012

12. Issues in the Design of Taxes on Corporate Profit
    Working Papers, Oxford University Centre for Business Taxation View citations (11)
    See also Journal Article in National Tax Journal (2012)
13. 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 (2012)
    Journal Article in American Economic Journal: Economic Policy (2014)
14. What do we know about corporate tax competition?
    Working Papers, Oxford University Centre for Business Taxation View citations (34)
    See also Journal Article in National Tax Journal (2013)

2011

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

2010

21. A trust-driven financial crisis. Implications for the future of financial markets
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (27)
22. Evaluating Neutrality Properties of Corporate Tax Reforms
    Working Papers, Oxford University Centre for Business Taxation View citations (5)
23. From fiscal rescue to global debt
    Munich Reprints in Economics, University of Munich, Department of Economics
24. Implications of the crisis for US adjustment needs
    Munich Reprints in Economics, University of Munich, Department of Economics
25. 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 in European Economic Review (2012)
26. The European economy
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (41)
27. The financial crisis: Risks and challenges for the euro area
    Munich Reprints in Economics, University of Munich, Department of Economics

2009

28. 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 View citations (25)
    Also in Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2009) View citations (25)
    Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2008) View citations (3)
29. 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 in International Tax and Public Finance (2011)
30. Corporate tax harmonization in the EU
    Working Papers, Oxford University Centre for Business Taxation View citations (33)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2009) View citations (7)
    See also Journal Article in Economic Policy (2010)
31. France
    Munich Reprints in Economics, University of Munich, Department of Economics
32. Private equity
    Munich Reprints in Economics, University of Munich, Department of Economics
33. Taxing Risky Investment
    Working Papers, Oxford University Centre for Business Taxation View citations (3)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2003) View citations (5)
34. The Distorting Arm's Length Principle
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (4)
    Also in University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen (2009) View citations (2)
    Working Papers, Oxford University Centre for Business Taxation (2009) View citations (5)
35. 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)
36. The financial crisis
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (12)

2008

37. Global warming: The neglected supply side
    Munich Reprints in Economics, University of Munich, Department of Economics
38. How much real dollar depreciation is needed to correct global imbalances?
    Munich Reprints in Economics, University of Munich, Department of Economics
39. Increased efficiency through consolidation and formula apportionment in the European Union?
    Working Papers, Oxford University Centre for Business Taxation View citations (14)
40. Industrial policy
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (4)
41. 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 in Oxford Review of Economic Policy (2008)
42. 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)
43. 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 in EEAG Report on the European Economy (2008)
44. 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

45. 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)
46. 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)
47. 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 in EEAG Report on the European Economy (2007)
48. 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)
49. 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 in Fiscal Studies (2008)
50. 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 (172)

2006

51. 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

52. 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

53. Agglomeration, regional grants and firm location
    IFS Working Papers, Institute for Fiscal Studies View citations (12)
54. 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 Economic Research Papers, University of Warwick - Department of Economics (2004) View citations (26)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations (31)
    See also Journal Article in Journal of Public Economics (2007)
55. How has the UK corporation tax raised so much revenue?
    IFS Working Papers, Institute for Fiscal Studies View citations (49)

2003

56. Capital Account Liberalization and Corporate Taxes
    IMF Working Papers, International Monetary Fund View citations (6)
57. 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)
58. 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

59. Cash Flow Taxes in an Open Economy
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (33)
60. DO COUNTRIES COMPETE OVER CORPORATE TAX RATES?
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics View citations (133)
    Also in Economic Research Papers, University of Warwick - Department of Economics (2002) View citations (64)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2002) View citations (81)
    See also Journal Article in Journal of Public Economics (2008)
61. Evaluating Tax Policy for Location Decisions
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (19)
    See also Journal Article in International Tax and Public Finance (2003)
62. 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 in Regional Science and Urban Economics (2004)

2000

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

1999

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

1998

66. 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
67. 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 (105)

1996

68. 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 in Journal of Public Economics (1998)
69. The Incidence of Mortgage Interest Tax Relief
    Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University

1995

70. A note on the taxation of capital income and economic rents
    IFS Working Papers, Institute for Fiscal Studies
71. 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 in Journal of Economic Behavior & Organization (1998)
72. Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation
    IFS Working Papers, Institute for Fiscal Studies View citations (1)

1994

73. 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

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

1991

76. Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data
    Working Paper, Economics Department, Queen's University View citations (2)
    See also Journal Article in Journal of Public Economics (1994)

1989

77. Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (47)
    See also Chapter (1990)

Journal Articles

2020

1. Discretionary fiscal responses to the COVID-19 pandemic
   Oxford Review of Economic Policy, 2020, 36, (Supplement_1), S225-S241 View citations (13)

2019

2. Can Taxes Tame the Banks? Evidence from the European Bank Levies
   The Economic Journal, 2019, 129, (624), 3058-3091 View citations (18)
   See also Working Paper (2013)
3. 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)
4. Taxes and the location of targets
   Journal of Public Economics, 2019, 176, (C), 161-178 View citations (9)
   See also Working Paper (2018)
5. The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns
   American Economic Journal: Economic Policy, 2019, 11, (3), 361-89 View citations (39)
   See also Working Paper (2016)

2018

6. Cash-Flow Taxes in an International Setting
   American Economic Journal: Economic Policy, 2018, 10, (3), 69-94 View citations (19)
7. 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 (11)

2017

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

2015

9. 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 (2014)
10. The taxation of foreign profits: A unified view
    Journal of Public Economics, 2015, 125, (C), 83-97 View citations (10)
    See also Working Paper (2015)

2014

11. Are We Heading towards a Corporate Tax System Fit for the 21-super-st Century?
    Fiscal Studies, 2014, 35, 449-475 View citations (21)
12. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    American Economic Journal: Economic Policy, 2014, 6, (2), 19-53 View citations (89)
    See also Chapter (2012)
    Working Paper (2012)

2013

13. The arm's length principle and distortions to multinational firm organization
    Journal of International Economics, 2013, 89, (2), 432-440 View citations (37)
14. What Do We Know About Corporate Tax Competition?
    National Tax Journal, 2013, 66, (3), 745-774 View citations (61)
    See also Working Paper (2012)

2012

15. 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 (2011)
    Chapter (2012)
16. Issues in the Design of Taxes on Corporate Profit
    National Tax Journal, 2012, 65, (3), 709-30 View citations (11)
    See also Working Paper (2012)
17. The direct incidence of corporate income tax on wages
    European Economic Review, 2012, 56, (6), 1038-1054 View citations (85)
    See also Working Paper (2010)

2011

18. An applied analysis of ACE and CBIT reforms in the EU
    International Tax and Public Finance, 2011, 18, (1), 93-120 View citations (53)
    See also Working Paper (2009)
19. Authors: The Members of the European Economic Advisory Group at CESifo
    EEAG Report on the European Economy, 2011, 171-174
20. Chapter 1: The Macroeconomic Outlook
    EEAG Report on the European Economy, 2011, 17-69
21. Chapter 2: A New Crisis Mechanism for the Euro Area
    EEAG Report on the European Economy, 2011, 71-96 View citations (2)
22. Chapter 3: Greece
    EEAG Report on the European Economy, 2011, 97-125
23. Chapter 4: Spain
    EEAG Report on the European Economy, 2011, 127-145
24. Chapter 5: Taxation and Regulation of the Financial Sector
    EEAG Report on the European Economy, 2011, 147-169 View citations (1)
25. EEAG Report on the European Economy 2011
    EEAG Report on the European Economy, 2011, 1-176 View citations (17)
26. Foreword
    EEAG Report on the European Economy, 2011, 2
    Also in EEAG Report on the European Economy, 2009, 2 (2009)
    EEAG Report on the European Economy, 2007, 2 (2007)
    EEAG Report on the European Economy, 2010, 2 (2010)
    EEAG Report on the European Economy, 2008, 2 (2008)
27. Summary
    EEAG Report on the European Economy, 2011, 9-16
    Also in EEAG Report on the European Economy, 2008, 3-11 (2008)
    EEAG Report on the European Economy, 2007, 3-14 (2007)
    EEAG Report on the European Economy, 2009, 3-10 (2009)
    EEAG Report on the European Economy, 2010, 3-10 (2010)

2010

28. Authors: The members of the European Economic Advisory Group at CESifo 2010
    EEAG Report on the European Economy, 2010, 129-132
29. Chapter 1: The European Economy: Macroeconomic outlook
    EEAG Report on the European Economy, 2010, 11-51
30. Chapter 2: A trust-driven financial crisis
    EEAG Report on the European Economy, 2010, 53-70 View citations (2)
31. Chapter 3: From Fiscal Rescue to Global Debt
    EEAG Report on the European Economy, 2010, 71-100
32. Chapter 4: US adjustment needs
    EEAG Report on the European Economy, 2010, 101-110
33. Chapter 5: Implications of the crisis for the euro area
    EEAG Report on the European Economy, 2010, 11-127
34. Corporate tax harmonization in the EU
    (Taxing corporate income)
    Economic Policy, 2010, 25, (63), 537-590 View citations (26)
    See also Working Paper (2009)
35. EEAG Report on the European Economy 2010
    EEAG Report on the European Economy, 2010, 1-140 View citations (2)
    See also Book (2010)

2009

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

44. Authors: The Members of the European Economic Advisory Group at CESifo 2008
    EEAG Report on the European Economy, 2008, 141-144
45. Business taxation in a globalized world
    Oxford Review of Economic Policy, 2008, 24, (4), 625-638 View citations (9)
46. Chapter 2: How much real dollar depreciation is needed to correct global imbalances?
    EEAG Report on the European Economy, 2008, 61-70
47. 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)
48. Chapter 4: Industrial policy
    EEAG Report on the European Economy, 2008, 105-124
49. Chapter 5: Global warming: The neglected supply side
    EEAG Report on the European Economy, 2008, 125-139
50. Do countries compete over corporate tax rates?
    Journal of Public Economics, 2008, 92, (5-6), 1210-1235 View citations (469)
    See also Working Paper (2002)
51. EEAG Report on the European Economy 2008
    EEAG Report on the European Economy, 2008, 1-144 View citations (1)
    See also Working Paper (2008)
52. 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 (2008)
53. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Fiscal Studies, 2008, 29, (1), 1-33 View citations (40)
    See also Working Paper (2007)

2007

54. Authors: The Members of the European Economic Advisory Group at CESifo 2007
    EEAG Report on the European Economy, 2007, 148-151
55. Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy
    EEAG Report on the European Economy, 2007, 59-72
56. Chapter 3: The new EU members
    EEAG Report on the European Economy, 2007, 73-81
57. Chapter 4: Scandinavia today: An economic miracle?
    EEAG Report on the European Economy, 2007, 82-120
58. Chapter 5: Tax competition
    EEAG Report on the European Economy, 2007, 121-132
59. Chapter 6: Economic nationalism
    EEAG Report on the European Economy, 2007, 133-147 View citations (1)
60. EEAG Report on the European Economy 2007
    EEAG Report on the European Economy, 2007, 1-156 View citations (7)
    See also Working Paper (2007)
61. Firm location decisions, regional grants and agglomeration externalities
    Journal of Public Economics, 2007, 91, (3-4), 413-435 View citations (294)
62. 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 (147)
    See also Working Paper (2004)

2004

63. 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)
64. Some Optimal Tax Rules for International Portfolio and Direct Investment
    FinanzArchiv: Public Finance Analysis, 2004, 60, (1), 1-23 View citations (10)
65. The geographic distribution of production activity in the UK
    Regional Science and Urban Economics, 2004, 34, (5), 533-564 View citations (92)
    See also Working Paper (2002)
66. Why has the UK corporation tax raised so much revenue?
    Fiscal Studies, 2004, 25, (4), 367-388 View citations (62)

2003

67. Evaluating Tax Policy for Location Decisions
    International Tax and Public Finance, 2003, 10, (2), 107-26 View citations (388)
    See also Working Paper (2002)
68. 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 (1999)
69. Measuring tax incidence: an application to mortgage provision in the UK
    Journal of Public Economics, 2003, 87, (7-8), 1747-1778 View citations (20)
70. Taxing Multinationals
    International Tax and Public Finance, 2003, 10, (4), 469-87 View citations (39)
    See also Working Paper (2000)
71. The Impact of Corporate Taxation on the Location of Capital: A Review
    Economic Analysis and Policy, 2003, 33, (2), 275-292 View citations (18)

2002

72. 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 (394)

2000

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

1999

74. 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

75. 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 (1995)
76. Taxes and the location of production: evidence from a panel of US multinationals
    Journal of Public Economics, 1998, 68, (3), 335-367 View citations (555)
    See also Working Paper (1996)

1997

77. Intertemporal consumption, durables and liquidity constraints: A cohort analysis
    European Economic Review, 1997, 41, (1), 37-59 View citations (55)
    See also Working Paper (1993)

1996

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

1995

81. Company dividends and taxes in the UK
    Fiscal Studies, 1995, 16, (3), 1-18 View citations (12)
82. European tax harmonisation and production efficiency
    European Economic Review, 1995, 39, (9), 1657-1681 View citations (36)
83. On the design of a neutral business tax under uncertainty
    Journal of Public Economics, 1995, 58, (1), 57-71 View citations (132)
    See also Working Paper (1993)
84. 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 (102)

1994

85. Corporation tax asymmetries and investment: Evidence from U.K. panel data
    Journal of Public Economics, 1994, 53, (3), 395-418 View citations (47)
    See also Working Paper (1991)

1993

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

1992

87. Investment and Tobin's Q: Evidence from company panel data
    Journal of Econometrics, 1992, 51, (1-2), 233-257 View citations (181)
88. The Ruding Committee report: an economic assessment
    Fiscal Studies, 1992, 13, (2), 96-107 View citations (13)
89. The harmonisation of corporate income taxes in Europe: the Ruding Committee Report
    Fiscal Studies, 1992, 13, (2), 108-121 View citations (6)

1991

90. A general neutral profits tax
    Fiscal Studies, 1991, 12, (3), 1-15 View citations (87)

1990

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

1989

94. 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

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

1987

97. On the growth of corporation tax revenues
    Fiscal Studies, 1987, 8, (2), 77-85 View citations (1)
98. Taxation and the Cost of Capital: The UK Experience
    Oxford Review of Economic Policy, 1987, 3, (4), xvii-xxxii View citations (7)
99. The effect of monetary variability on welfare in a simple macroeconomic model
    Journal of Monetary Economics, 1987, 19, (3), 427-435 View citations (16)

1984

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

1983

101. Budgetary arithmetic and the 1983 Budget
     Fiscal Studies, 1983, 4, (2), 29-42
102. Changes in the taxation of North Sea oil
     Fiscal Studies, 1983, 4, (2), 75-79 View citations (1)
103. 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 in EEAG Report on the European Economy (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 (14)

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)

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 (2011)
   Journal Article in Tax Policy and the Economy (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 Journal Article in American Economic Journal: Economic Policy (2014)
   Working Paper (2012)

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 (133)
   See also Working Paper (1989)