Michael P. Devereux

Centre for Business Taxation, Oxford University

Said Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

CESifo (Center for Economic Studies and Ifo Institute)

Fellow

Poschinger Str. 5

Munich, DE-81679

Germany

Institute for Fiscal Studies (IFS)

7 Ridgmount Street

London, WC1E 7AE

United Kingdom

Centre for Economic Policy Research (CEPR)

Fellow

London

United Kingdom

University of Oxford - Said Business School

Park End Street

Oxford, OX1 1HP

Great Britain

University of Oxford - Said Business School

Park End Street

Oxford, OX1 1HP

Great Britain

  • Centre for Business Taxation, Oxford University

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    • Tel: +44 1865 288507

  • Institute for Fiscal Studies (IFS)

  • University of Oxford - Said Business School

  • University of Oxford - Said Business School

SCHOLARLY PAPERS

33

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374

Scholarly Papers (33)

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1.

Pillar 2: Rule Order, Incentives, and Tax Competition

Oxford University Centre for Business Taxation Policy Brief 2022
Number of pages: 16 Posted: 11 Mar 2022
Michael P. Devereux, John Vella and Heydon Wardell-Burrus
Centre for Business Taxation, Oxford University, Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads 4,428 (3,735)
Citation 6

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International Tax, Minimum Tax, Corporation Tax, Tax Reform, OECD, BEPS, Pillar 2, GloBE, Fairness, Tax and Development, Incentives, Tax competition

2.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Alan J. Auerbach, Michael P. Devereux, Michael Keen and John Vella
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 2,390 (10,176)
Citation 39

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International Tax; Tax Reform; Cash Flow Tax; DBCFT; BEPS Destination-Based Cash Flow Taxation; Consumption Tax

3.

Value Creation As the Fundamental Principle of the International Corporate Tax System

European Tax Policy Forum Policy Paper, 2018
Number of pages: 12 Posted: 25 Nov 2018
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 1,404 (23,531)
Citation 6

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Value Creation, International Tax, Corporation Tax, International Tax Reform, BEPS

4.

Residual Profit Allocation by Income

Oxford University Centre for Business Taxation Working Paper WP19/01, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-04, Oxford Legal Studies Research Paper No. 41/2019
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 27 Aug 2019
Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schoen and John Vella
Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation
Downloads 1,327 (25,457)
Citation 9

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International Tax, Tax Reform, Transfer Pricing, Digitalisation, OECD, Transfer Pricing, Intangibles, Tax Avoidance, Tax Competition, Tax Havens, Profit Shifting

5.

Pillar 2's Impact on Tax Competition

Number of pages: 58 Posted: 15 Sep 2022 Last Revised: 28 Sep 2022
John Vella, Michael P. Devereux and Heydon Wardell-Burrus
Oxford University Centre for Business Taxation, Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 987 (38,949)

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Pillar 2, Inclusive Framework, Minimum Tax, International Tax, Tax Competition, OECD, Tax Reform, Incentives, GloBE, Corporation Tax

6.

Tax Avoidance

Number of pages: 20 Posted: 29 Mar 2021
Michael P. Devereux, Judith Freedman and John Vella
Centre for Business Taxation, Oxford University, University of Oxford - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 639 (69,980)
Citation 1

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Tax avoidance, tax policy

7.

Taxing Corporate Income

Downloads 562 (82,164)
Citation 6

Taxing Corporate Income

CESifo Working Paper No. 2139
Number of pages: 67 Posted: 13 Nov 2007
Alan J. Auerbach, Michael P. Devereux and Helen Simpson
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University and CMPO
Downloads 446 (107,686)
Citation 3

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Taxing Corporate Income

NBER Working Paper No. w14494
Number of pages: 62 Posted: 25 Nov 2008 Last Revised: 10 Aug 2022
Alan J. Auerbach, Michael P. Devereux and Helen Simpson
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University and CMPO
Downloads 116 (393,541)

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8.

Can Taxes Tame the Banks? Evidence from the European Bank Levies

Saïd Business School WP 2015-5
Number of pages: 51 Posted: 21 Jun 2015 Last Revised: 20 Feb 2017
Michael P. Devereux, Niels Johannesen and John Vella
Centre for Business Taxation, Oxford University, University of Copenhagen and University of Oxford - Oxford University Centre for Business Taxation
Downloads 408 (120,664)
Citation 24

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9.

The Direct Incidence of Corporate Income Tax on Wages

IZA Discussion Paper No. 5293
Number of pages: 46 Posted: 08 Nov 2010
Wiji Arulampalam, Michael P. Devereux and Giorgia Maffini
University of Warwick - Department of Economics, Centre for Business Taxation, Oxford University and University of Oxford - Said Business School
Downloads 369 (135,231)
Citation 28

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income tax, wage bargaining, effective incidence

10.

Designing and Implementing a Destination-Based Corporate Tax

Oxford University Centre for Business Taxation WP 14/07, May 2014
Number of pages: 27 Posted: 26 Nov 2019
Michael P. Devereux and Rita de la Feria
Centre for Business Taxation, Oxford University and University of Leeds
Downloads 347 (145,178)
Citation 5

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destination-based corporate income tax, international tax reform

11.

Measuring Taxes on Income from Capital

Number of pages: 40 Posted: 21 Jun 2003
Michael P. Devereux
Centre for Business Taxation, Oxford University
Downloads 264 (192,526)

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12.

Cash Flow Taxes in an International Setting

Saïd Business School WP 2015-3
Number of pages: 42 Posted: 20 Jun 2015 Last Revised: 20 Feb 2017
Alan J. Auerbach and Michael P. Devereux
University of California, Berkeley - Department of Economics and Centre for Business Taxation, Oxford University
Downloads 242 (209,745)
Citation 5

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13.

International Tax Competition and Coordination with a Global Minimum Tax

Forthcoming, National Tax Journal
Number of pages: 32 Posted: 26 Jan 2023
Michael P. Devereux
Centre for Business Taxation, Oxford University
Downloads 240 (211,419)

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International tax, Tax reform, Tax competition, Tax coordination, Pillar 2

14.

The Effects of Dividend Taxes on Equity Prices: A Re-Examination of the 1997 U.K. Tax Reform

IMF Working Paper No. 07/204
Number of pages: 32 Posted: 28 Nov 2007
Stephen R. Bond, Michael P. Devereux and Alexander Klemm
Nuffield College, Centre for Business Taxation, Oxford University and International Monetary Fund (IMF)
Downloads 233 (217,670)

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Working Paper, United Kingdom, Tax reforms, Stock prices, Pensions, Investment, Economic models

15.

Investment, Finacial Factors and Cash Flow: Evidence from UK Panel Data

NBER Working Paper No. w3116
Number of pages: 41 Posted: 08 Jun 2004 Last Revised: 09 Jul 2022
Michael P. Devereux and Fabio Schiantarelli
Centre for Business Taxation, Oxford University and Boston College - Department of Economics
Downloads 190 (262,841)
Citation 5

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16.

Firm Location Decisions, Regional Grants and Agglomeration Externalities

Advanced Institute of Management Research Paper No. 038
Number of pages: 42 Posted: 29 Nov 2008
Rachel Griffith, Michael P. Devereux and Helen Simpson
Institute for Fiscal Studies (IFS), Centre for Business Taxation, Oxford University and CMPO
Downloads 175 (282,631)
Citation 36

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17.

Measuring Taxes on Income from Capital: Evidence from the UK

Number of pages: 31 Posted: 26 Jun 2003
Michael P. Devereux and Alexander Klemm
Centre for Business Taxation, Oxford University and International Monetary Fund (IMF)
Downloads 126 (368,597)

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18.

Taxing Multinationals

NBER Working Paper No. w7920
Number of pages: 49 Posted: 27 Sep 2000 Last Revised: 24 Aug 2022
Michael P. Devereux and R. Glenn Hubbard
Centre for Business Taxation, Oxford University and Columbia University - Columbia Business School, Finance
Downloads 94 (453,355)
Citation 2

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19.

The Taxation of Foreign Profits: A Unified View

Downloads 93 (456,548)
Citation 4

The Taxation of Foreign Profits: A Unified View

CESifo Working Paper Series No. 5231
Number of pages: 33 Posted: 12 Mar 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 91 (466,791)
Citation 1

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corporate taxation, multinational firms, repatriation

The Taxation of Foreign Profits: A Unified View

CEPR Discussion Paper No. DP10512
Number of pages: 34 Posted: 01 Apr 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 2 (1,052,349)
Citation 2
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corporate taxation, multinational firms, repatriation

20.

Capital Account Liberalization and Corporate Taxes

IMF Working Paper No. 03/180
Number of pages: 32 Posted: 01 Feb 2006
Michael P. Devereux, Ben Lockwood and Michela Redoano
Centre for Business Taxation, Oxford University, University of Warwick - Department of Economics and University of Warwick - Department of Economics
Downloads 91 (462,864)

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Capital controls, tax competition, globalization

21.

Empirical Evidence on the Global Minimum Tax: What Is a Critical Mass and How Large Is the Substance-Based Income Exclusion?

Number of pages: 16 Posted: 26 Jan 2023
Michael P. Devereux, Johanna Paraknewitz and Martin Simmler
Centre for Business Taxation, Oxford University, University of Tübingen and University of Oxford - Oxford University Centre for Business Taxation
Downloads 86 (486,351)

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multinational firms, minimum tax, substance-based income exclusion

22.

Consumption and Cash-Flow Taxes in an International Setting

NBER Working Paper No. w19579
Number of pages: 47 Posted: 25 Oct 2013 Last Revised: 02 Jul 2023
Alan J. Auerbach and Michael P. Devereux
University of California, Berkeley - Department of Economics and Centre for Business Taxation, Oxford University
Downloads 56 (603,747)
Citation 1

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23.

Evaluating Tax Policy for Location Decisions

Number of pages: 34 Posted: 09 Apr 2002
Michael P. Devereux and Rachel Griffith
Centre for Business Taxation, Oxford University and Institute for Fiscal Studies (IFS)
Downloads 45 (663,992)
Citation 25
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tax policy, investment, location choice, tax coordination

24.

Do Countries Compete Over Corporate Tax Rates?

Number of pages: 54 Posted: 23 May 2003
Michael P. Devereux, Ben Lockwood and Michela Redoano
Centre for Business Taxation, Oxford University, University of Warwick - Department of Economics and University of Warwick - Department of Economics
Downloads 43 (676,006)
Citation 18
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Tax competition, corporate taxes, effective tax rate, effective marginal tax rate

25.

How Would EU Corporate Tax Reform Affect Us Investment in Europe?

NBER Working Paper No. w17576
Number of pages: 39 Posted: 04 Nov 2011 Last Revised: 12 Jul 2023
Michael P. Devereux and Simon Loretz
Centre for Business Taxation, Oxford University and Austrian Institute of Economic Research (WIFO)
Downloads 40 (695,027)

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26.

Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA

Number of pages: 35 Posted: 10 Aug 2004
Michael P. Devereux, Ben Lockwood and Michela Redoano
Centre for Business Taxation, Oxford University, University of Warwick - Department of Economics and University of Warwick - Department of Economics
Downloads 22 (831,305)
Citation 13
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Tax competitions, excise taxes, cross-border shopping, smuggling

27.

Taxing Risky Investment

Number of pages: 21 Posted: 31 Oct 2003
Michael P. Devereux
Centre for Business Taxation, Oxford University
Downloads 22 (831,305)
Citation 1
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Capital income tax, investment

28.

Cash Flow Taxes in an Open Economy

Number of pages: 33 Posted: 23 Jul 2002
Stephen R. Bond and Michael P. Devereux
Nuffield College and Centre for Business Taxation, Oxford University
Downloads 21 (840,149)
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Corporation tax, investment, location

29.

The Distorting Arm's Length Principle

CEPR Discussion Paper No. DP7375
Number of pages: 41 Posted: 26 Aug 2009
Michael P. Devereux and Christian Keuschnigg
Centre for Business Taxation, Oxford University and University of St. Gallen – Department of Economics (FGN-HSG)
Downloads 8 (963,171)
Citation 2
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arm's length principle, corporate finance, Corporate tax, foreign direct investment, outsourcing, transfer prices

30.

Comparing Proposals to Tax Some Profit in the Market Country

In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 3 ; p. 405-439
Posted: 28 Nov 2022
Richard Collier, Michael P. Devereux and John Vella
University of Oxford - Oxford University Centre for Business Taxation, Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation

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allocation of taxing rights, Unified Approach (OECD), Pillar 1 (OECD), UN Model, allocation of profits, avoidance of double taxation

31.

Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations

Oxford Review of Economic Policy, Vol. 24, Issue 4, pp. 698-719, 2008
Posted: 25 Jan 2009
Michael P. Devereux
Centre for Business Taxation, Oxford University

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corporation tax, optimal international taxation, H25, H32, H87

32.

Business Taxation in a Globalized World

Oxford Review of Economic Policy, Vol. 24, Issue 4, pp. 625-638, 2008
Posted: 25 Jan 2009
Michael P. Devereux
Centre for Business Taxation, Oxford University

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corporation tax, optimal international taxation, H25, H32, H87

33.

Corporate Income Tax Reforms and International Tax Competition

Economic Policy, Vol.17-35, pp. 451-495, 2002
Posted: 04 Jan 2005
Michael P. Devereux, Rachel Griffith and Alexander Klemm
Centre for Business Taxation, Oxford University, Institute for Fiscal Studies (IFS) and International Monetary Fund (IMF)

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capital income tax, tax competition, multinational firms