Details about Michael P. Devereux
Access statistics for papers by Michael P. Devereux.
Last updated 2022-01-02. Update your information in the RePEc Author Service.
Short-id: pde1
Jump to Journal Articles Books Chapters
Working Papers
2021
- 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)
- Who Will Pay Amount A?
EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)
2018
- 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
- Stimulating investment through incorporation
Working Papers, Oxford University Centre for Business Taxation View citations (6)
- 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
- 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)
- 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
- 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)
- Designing and Implementing a Destination-Based Corporate Tax
Working Papers, Oxford University Centre for Business Taxation View citations (14)
2013
- 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)
- 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
- 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)
- 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)
- 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
- A new crisis mechanism for the euro area
Munich Reprints in Economics, University of Munich, Department of Economics View citations (8)
- Greece
Munich Reprints in Economics, University of Munich, Department of Economics
- 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)
- Macroeconomic outlook
Munich Reprints in Economics, University of Munich, Department of Economics View citations (3)
- Spain
Munich Reprints in Economics, University of Munich, Department of Economics
- Taxation and regulation of the financial sector
Munich Reprints in Economics, University of Munich, Department of Economics View citations (2)
2010
- 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)
- Evaluating Neutrality Properties of Corporate Tax Reforms
Working Papers, Oxford University Centre for Business Taxation View citations (5)
- From fiscal rescue to global debt
Munich Reprints in Economics, University of Munich, Department of Economics
- Implications of the crisis for US adjustment needs
Munich Reprints in Economics, University of Munich, Department of Economics
- 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)
- The European economy
Munich Reprints in Economics, University of Munich, Department of Economics View citations (41)
- The financial crisis: Risks and challenges for the euro area
Munich Reprints in Economics, University of Munich, Department of Economics
2009
- 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)
- 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)
- 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)
- France
Munich Reprints in Economics, University of Munich, Department of Economics
- Private equity
Munich Reprints in Economics, University of Munich, Department of Economics
- 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)
- 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)
- 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)
- The financial crisis
Munich Reprints in Economics, University of Munich, Department of Economics View citations (12)
2008
- Global warming: The neglected supply side
Munich Reprints in Economics, University of Munich, Department of Economics
- How much real dollar depreciation is needed to correct global imbalances?
Munich Reprints in Economics, University of Munich, Department of Economics
- Increased efficiency through consolidation and formula apportionment in the European Union?
Working Papers, Oxford University Centre for Business Taxation View citations (14)
- Industrial policy
Munich Reprints in Economics, University of Munich, Department of Economics View citations (4)
- 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)
- 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)
- 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)
- 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
- 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)
- 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)
- 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)
- 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)
- 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)
- 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
- 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
- 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
- Agglomeration, regional grants and firm location
IFS Working Papers, Institute for Fiscal Studies View citations (12)
- 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)
- How has the UK corporation tax raised so much revenue?
IFS Working Papers, Institute for Fiscal Studies View citations (49)
2003
- Capital Account Liberalization and Corporate Taxes
IMF Working Papers, International Monetary Fund View citations (6)
- 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)
- 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
- Cash Flow Taxes in an Open Economy
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (33)
- 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)
- 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)
- 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
- Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief
Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University
- 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
- 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
- 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
- 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
- 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)
- The Incidence of Mortgage Interest Tax Relief
Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University
1995
- A note on the taxation of capital income and economic rents
IFS Working Papers, Institute for Fiscal Studies
- 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)
- Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation
IFS Working Papers, Institute for Fiscal Studies View citations (1)
1994
- 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
- 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)
- 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
- 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
- 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
- Discretionary fiscal responses to the COVID-19 pandemic
Oxford Review of Economic Policy, 2020, 36, (Supplement_1), S225-S241 View citations (13)
2019
- 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)
- 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)
- Taxes and the location of targets
Journal of Public Economics, 2019, 176, (C), 161-178 View citations (9)
See also Working Paper (2018)
- 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
- Cash-Flow Taxes in an International Setting
American Economic Journal: Economic Policy, 2018, 10, (3), 69-94 View citations (19)
- 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
- International Tax Planning under the Destination-Based Cash Flow Tax
National Tax Journal, 2017, 70, (4), 783-802 View citations (12)
2015
- 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)
- 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
- Are We Heading towards a Corporate Tax System Fit for the 21-super-st Century?
Fiscal Studies, 2014, 35, 449-475 View citations (21)
- 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
- The arm's length principle and distortions to multinational firm organization
Journal of International Economics, 2013, 89, (2), 432-440 View citations (37)
- 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
- 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)
- 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)
- 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
- 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)
- Authors: The Members of the European Economic Advisory Group at CESifo
EEAG Report on the European Economy, 2011, 171-174
- Chapter 1: The Macroeconomic Outlook
EEAG Report on the European Economy, 2011, 17-69
- Chapter 2: A New Crisis Mechanism for the Euro Area
EEAG Report on the European Economy, 2011, 71-96 View citations (2)
- Chapter 3: Greece
EEAG Report on the European Economy, 2011, 97-125
- Chapter 4: Spain
EEAG Report on the European Economy, 2011, 127-145
- Chapter 5: Taxation and Regulation of the Financial Sector
EEAG Report on the European Economy, 2011, 147-169 View citations (1)
- EEAG Report on the European Economy 2011
EEAG Report on the European Economy, 2011, 1-176 View citations (17)
- 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)
- 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
- Authors: The members of the European Economic Advisory Group at CESifo 2010
EEAG Report on the European Economy, 2010, 129-132
- Chapter 1: The European Economy: Macroeconomic outlook
EEAG Report on the European Economy, 2010, 11-51
- Chapter 2: A trust-driven financial crisis
EEAG Report on the European Economy, 2010, 53-70 View citations (2)
- Chapter 3: From Fiscal Rescue to Global Debt
EEAG Report on the European Economy, 2010, 71-100
- Chapter 4: US adjustment needs
EEAG Report on the European Economy, 2010, 101-110
- Chapter 5: Implications of the crisis for the euro area
EEAG Report on the European Economy, 2010, 11-127
- Corporate tax harmonization in the EU
(Taxing corporate income)
Economic Policy, 2010, 25, (63), 537-590 View citations (26)
See also Working Paper (2009)
- EEAG Report on the European Economy 2010
EEAG Report on the European Economy, 2010, 1-140 View citations (2)
See also Book (2010)
2009
- Authors: The members of the European Economic Advisory Group at CESifo 2009
EEAG Report on the European Economy, 2009, 165-168
- 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)
- Chapter 2: The Financial Crisis
EEAG Report on the European Economy, 2009, 59-122
- Chapter 3: Private Equity
EEAG Report on the European Economy, 2009, 123-140
- Chapter 4: France
EEAG Report on the European Economy, 2009, 141-164
- EEAG Report on the European Economy 2009
EEAG Report on the European Economy, 2009, 1-178 View citations (4)
- Is the Corporation Tax an Effective Automatic Stabilizer?
National Tax Journal, 2009, 62, (3), 429-37 View citations (25)
- 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
- Authors: The Members of the European Economic Advisory Group at CESifo 2008
EEAG Report on the European Economy, 2008, 141-144
- Business taxation in a globalized world
Oxford Review of Economic Policy, 2008, 24, (4), 625-638 View citations (9)
- Chapter 2: How much real dollar depreciation is needed to correct global imbalances?
EEAG Report on the European Economy, 2008, 61-70
- 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)
- Chapter 4: Industrial policy
EEAG Report on the European Economy, 2008, 105-124
- Chapter 5: Global warming: The neglected supply side
EEAG Report on the European Economy, 2008, 125-139
- 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)
- EEAG Report on the European Economy 2008
EEAG Report on the European Economy, 2008, 1-144 View citations (1)
See also Working Paper (2008)
- 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)
- 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
- Authors: The Members of the European Economic Advisory Group at CESifo 2007
EEAG Report on the European Economy, 2007, 148-151
- Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy
EEAG Report on the European Economy, 2007, 59-72
- Chapter 3: The new EU members
EEAG Report on the European Economy, 2007, 73-81
- Chapter 4: Scandinavia today: An economic miracle?
EEAG Report on the European Economy, 2007, 82-120
- Chapter 5: Tax competition
EEAG Report on the European Economy, 2007, 121-132
- Chapter 6: Economic nationalism
EEAG Report on the European Economy, 2007, 133-147 View citations (1)
- EEAG Report on the European Economy 2007
EEAG Report on the European Economy, 2007, 1-156 View citations (7)
See also Working Paper (2007)
- Firm location decisions, regional grants and agglomeration externalities
Journal of Public Economics, 2007, 91, (3-4), 413-435 View citations (294)
- 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
- 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)
- Some Optimal Tax Rules for International Portfolio and Direct Investment
FinanzArchiv: Public Finance Analysis, 2004, 60, (1), 1-23 View citations (10)
- 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)
- Why has the UK corporation tax raised so much revenue?
Fiscal Studies, 2004, 25, (4), 367-388 View citations (62)
2003
- Evaluating Tax Policy for Location Decisions
International Tax and Public Finance, 2003, 10, (2), 107-26 View citations (388)
See also Working Paper (2002)
- 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)
- Measuring tax incidence: an application to mortgage provision in the UK
Journal of Public Economics, 2003, 87, (7-8), 1747-1778 View citations (20)
- Taxing Multinationals
International Tax and Public Finance, 2003, 10, (4), 469-87 View citations (39)
See also Working Paper (2000)
- 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
- 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
- Investment and Financial Restraints: Theory and Evidence
International Journal of Finance & Economics, 2000, 5, (4), 285-96 View citations (4)
1999
- 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
- 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)
- 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
- 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
- Investment, Saving, and Taxation in an Open Economy
Oxford Review of Economic Policy, 1996, 12, (2), 90-108 View citations (6)
- Tax Reform to Promote Investment
Oxford Review of Economic Policy, 1996, 12, (2), 109-17 View citations (8)
- Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes
Economic Journal, 1996, 106, (435), 320-33 View citations (29)
1995
- Company dividends and taxes in the UK
Fiscal Studies, 1995, 16, (3), 1-18 View citations (12)
- European tax harmonisation and production efficiency
European Economic Review, 1995, 39, (9), 1657-1681 View citations (36)
- 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)
- 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
- 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
- Capital allowances and the impact of corporation tax on investment in the UK
Fiscal Studies, 1993, 14, (2), 1-14 View citations (4)
1992
- Investment and Tobin's Q: Evidence from company panel data
Journal of Econometrics, 1992, 51, (1-2), 233-257 View citations (181)
- The Ruding Committee report: an economic assessment
Fiscal Studies, 1992, 13, (2), 96-107 View citations (13)
- The harmonisation of corporate income taxes in Europe: the Ruding Committee Report
Fiscal Studies, 1992, 13, (2), 108-121 View citations (6)
1991
- A general neutral profits tax
Fiscal Studies, 1991, 12, (3), 1-15 View citations (87)
1990
- Economic analysis and company accounts
Investigaciones Economicas, 1990, 14, (1), 47-62 View citations (2)
- Harmonising corporate taxes in Europe
Fiscal Studies, 1990, 11, (1), 21-35 View citations (3)
- Inflation non-neutralities in the UK corporation tax
Fiscal Studies, 1990, 11, (4), 21-29 View citations (2)
1989
- 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
- Corporation tax: the effect of the 1984 reforms in the incentive to invest
Fiscal Studies, 1988, 9, (1), 62-79 View citations (2)
- Financial volatility, the stock market crash and corporate investment
Fiscal Studies, 1988, 9, (2), 72-80 View citations (1)
1987
- On the growth of corporation tax revenues
Fiscal Studies, 1987, 8, (2), 77-85 View citations (1)
- Taxation and the Cost of Capital: The UK Experience
Oxford Review of Economic Policy, 1987, 3, (4), xvii-xxxii View citations (7)
- 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
- The Chancellor's arithmetic
Fiscal Studies, 1984, 5, (2), 63-72
1983
- Budgetary arithmetic and the 1983 Budget
Fiscal Studies, 1983, 4, (2), 29-42
- Changes in the taxation of North Sea oil
Fiscal Studies, 1983, 4, (2), 75-79 View citations (1)
- The pattern of revenue receipts from North Sea oil
Fiscal Studies, 1983, 4, (1), 14-23
Books
2014
- Business Taxation (Trans-Atlantic Public Economics Seminar)
NBER Books, National Bureau of Economic Research, Inc
2010
- 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
- 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
- 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
- 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)
- 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
- 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)
|
The links between different versions of a paper are constructed automatically by matching on the titles.
Please contact if a link is incorrect.
Use this form
to add links between versions where the titles do not match.
|