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

SCHOLARLY PAPERS

28

DOWNLOADS
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Top 2,860

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12,530

CITATIONS
Rank 1,464

SSRN RANKINGS

Top 1,464

in Total Papers Citations

484

Scholarly Papers (28)

1.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26 Posted: 03 Dec 2014 Last Revised: 31 Oct 2018
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 8,067 (647)

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

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 1,343 (13,754)
Citation 9

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

3.

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
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 28 Mar 2019
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 522 (52,372)
Citation 1

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

4.
Downloads 463 ( 60,629)
Citation 31

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 381 (75,838)
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 2010
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 82 (301,796)

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5.

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 275 (110,496)
Citation 1

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

6.

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 260 (116,642)
Citation 1

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income tax, wage bargaining, effective incidence

7.

Measuring Taxes on Income from Capital

CESifo Working Paper Series No. 962
Number of pages: 40 Posted: 21 Jun 2003
Michael P. Devereux
Centre for Business Taxation, Oxford University
Downloads 227 (134,410)

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8.

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 199 (151,626)

Abstract:

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

9.

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 184 (162,925)
Citation 3

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10.

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 181 (165,361)
Citation 9

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11.

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: 13 Jul 2010
Michael P. Devereux and Fabio Schiantarelli
Centre for Business Taxation, Oxford University and Boston College - Department of Economics
Downloads 165 (179,349)
Citation 4

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12.

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 125 (224,762)
Citation 3

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13.

Measuring Taxes on Income from Capital: Evidence from the UK

CESifo Working Paper Series No. 968
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 109 (248,449)

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14.

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 72 (322,417)

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Capital controls, tax competition, globalization

15.
Downloads 63 (346,218)
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 61 (356,690)

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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 (666,459)
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corporate taxation, multinational firms, repatriation

16.

Taxing Multinationals

NBER Working Paper No. w7920
Number of pages: 49 Posted: 27 Sep 2000 Last Revised: 19 Oct 2010
Michael P. Devereux and R. Glenn Hubbard
Centre for Business Taxation, Oxford University and Columbia Business School - Finance and Economics
Downloads 63 (346,218)

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17.

Evaluating Tax Policy for Location Decisions

CEPR Discussion Paper No. 3247
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 (403,525)
Citation 5
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tax policy, investment, location choice, tax coordination

18.

Do Countries Compete Over Corporate Tax Rates?

CEPR Discussion Paper No. 3400
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 (410,811)
Citation 5
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Tax competition, corporate taxes, effective tax rate, effective marginal tax rate

19.

Consumption and Cash-Flow Taxes in an International Setting

NBER Working Paper No. w19579
Number of pages: 47 Posted: 25 Oct 2013
Alan J. Auerbach and Michael P. Devereux
University of California, Berkeley - Department of Economics and Centre for Business Taxation, Oxford University
Downloads 29 (469,674)

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20.

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

CEPR Discussion Paper No. 4470
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 (507,490)
Citation 1
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Tax competitions, excise taxes, cross-border shopping, smuggling

21.

Taxing Risky Investment

CEPR Discussion Paper No. 4053
Number of pages: 21 Posted: 31 Oct 2003
Michael P. Devereux
Centre for Business Taxation, Oxford University
Downloads 22 (507,490)
Citation 1
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Capital income tax, investment

22.

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 Nov 2011
Michael P. Devereux and Simon Loretz
Centre for Business Taxation, Oxford University and University of Bayreuth
Downloads 21 (513,320)

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23.

Cash Flow Taxes in an Open Economy

CEPR Discussion Paper No. 3401
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 20 (519,084)
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Corporation tax, investment, location

24.

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 (591,604)
Citation 1
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arm's length principle, corporate finance, Corporate tax, foreign direct investment, outsourcing, transfer prices

25.

Corporate Tax Harmonization in the EU

Economic Policy, Vol. 25, Issue 63, pp. 537-590, July 2010
Number of pages: 54 Posted: 20 Jul 2010
Erasmus University Rotterdam (EUR), Centre for Business Taxation, Oxford University, CPB Netherlands Bureau of Economic Policy Analysis and International Monetary Fund (IMF)
Downloads 2 (636,063)
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26.

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

Abstract:

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

27.

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

Abstract:

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

28.

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)

Abstract:

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capital income tax, tax competition, multinational firms