Michael Peter Devereux
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Michael Peter Devereuxeconomics Degrees
Economics
#3233
World Rank
#3668
Historical Rank
Taxation
#6
World Rank
#6
Historical Rank
International Economics
#79
World Rank
#83
Historical Rank

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Economics
Michael Peter Devereux's Degrees
- PhD Economics University of British Columbia
- Masters Economics University of British Columbia
- Bachelors Economics University of British Columbia
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(Suggest an Edit or Addition)Michael Peter Devereux's Published Works
Number of citations in a given year to any of this author's works
Total number of citations to an author for the works they published in a given year. This highlights publication of the most important work(s) by the author
Published Works
- Do Countries Compete Over Corporate Tax Rates? (2002) (930)
- Taxes and the location of production: evidence from a panel of US multinationals (1998) (927)
- Corporate income tax reforms and international tax competition (2002) (790)
- Evaluating Tax Policy for Location Decisions (2002) (659)
- Investment and Tobin's Q: Evidence from company panel data (1992) (451)
- Investment, Finacial Factors and Cash Flow: Evidence from UK Panel Data (1989) (417)
- The taxation of discrete investment choices (1998) (393)
- The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence (2007) (287)
- The geographic distribution of production activity in the UK (2004) (272)
- Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA (2004) (257)
- The Direct Incidence of Corporate Income Tax on Wages (2010) (209)
- Taxing Corporate Income (2007) (208)
- The Impact of Corporate Taxation on the Location of Capital: A Review (2003) (198)
- The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes (1995) (178)
- On the design of a neutral business tax under uncertainty (1995) (167)
- Taxing Profits in a Global and Economy: Domestic and International Issues (1992) (154)
- Taxing profits in a global economy (1991) (150)
- A General Neutral Profits Tax (1991) (132)
- Intertemporal consumption, durables and liquidity constraints: a cohort analysis (1997) (114)
- The Effects of EU Formula Apportionment on Corporate Tax Revenues (2008) (110)
- An applied analysis of ACE and CBIT reforms in the EU (2011) (108)
- Dimensions of Tax Design. The Mirrlees Review (2010) (102)
- The Corporate Income Tax: international trends and options for fundamental reform (2006) (100)
- WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013) (93)
- Debating Proposed Reforms of the Taxation of Corporate Income in the European Union (2004) (85)
- Generalised R-based and S-based taxes under uncertainty (2003) (84)
- Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data (1994) (84)
- Why has the UK corporation tax raised so much revenue (2004) (83)
- Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues (2007) (83)
- Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms (2009) (81)
- Corporate Tax Harmonization in the EU (2010) (80)
- Destination-Based Cash Flow Taxation (2017) (79)
- A trust-driven financial crisis. Implications for the future of financial markets (2010) (76)
- Are We Heading Towards a Corporate Tax System Fit for the 21st Century? (2014) (75)
- The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns (2019) (66)
- CAN INTERNATIONAL TAX COMPETITION EXPLAIN CORPORATE INCOME TAX REFORMS (2002) (63)
- The arm’s length principle and distortions to multinational firm organization (2013) (62)
- Can Taxes Tame the Banks? Evidence from the European Bank Levies (2015) (59)
- European tax harmonisation and production efficiency (1995) (57)
- Taxation of outbound direct investment: economic principles and tax policy considerations (2008) (51)
- Cash Flow Taxes in an International Setting (2015) (45)
- INTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX (2017) (42)
- Tax asymmetries, the cost of capital and investment (1989) (41)
- Taxing Multinationals (2000) (36)
- The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform (2007) (35)
- Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms (2005) (35)
- Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation (1995) (35)
- Agglomeration, regional grants and firm location (2004) (34)
- Effective tax levels using the Devereux Griffith methodology: Project for the EU Commission TAXUD/2008/CC/099. Report 2009 (2009) (31)
- Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns (2018) (30)
- Residual Profit Allocation by Income (2019) (30)
- Corporate tax harmonisation and economic efficiency (1989) (29)
- PRODUCTIVITY AND FINANCIAL SECTOR POLICIES : EVIDENCE FROM SOUTH EAST ASIA (1998) (29)
- Company dividends and taxes in the UK (1995) (28)
- Corporate tax harmonisation in Europe: a guide to the debate (2000) (28)
- Issues in the Taxation of Income from Foreign Portfolio and Direct Investment (1998) (28)
- The EEAG Report on the European Economy 2007 (2006) (28)
- Taxation and the cost of capital: the UK experience (1987) (27)
- Increased efficiency through consolidation and formula apportionment in the European Union (2008) (27)
- Implications of digitalisation for international corporate tax reform (2017) (27)
- Business taxation in a globalized world (2008) (27)
- Chapter 2: A New Crisis Mechanism for the Euro Area (2011) (26)
- Tax reform to promote investment (1996) (25)
- ISSUES IN THE DESIGN OF TAXES ON CORPORATE PROFIT (2012) (25)
- The Ruding Committee report: an economic assessment (1992) (25)
- Is the Corporation Tax an Effective Automatic Stabilizer? (2009) (25)
- Designing and Implementing a Destination-Based Corporate Tax (2014) (25)
- Investment, Saving, and Taxation in an Open Economy (1996) (24)
- Tax competition and the impact on capital flows (1995) (23)
- Taxes and the location of targets (2017) (23)
- Measuring tax incidence: an application to mortgage provision in the UK (2003) (22)
- Consumption and Cash-Flow Taxes in an International Setting (2013) (21)
- Discretionary Fiscal Responses to the Covid-19 Pandemic (2020) (21)
- New Bank Taxes: Why, and What Will be the Effect? (2012) (20)
- How has the UK corporation tax raised so much revenue (2004) (19)
- Taxing Profit in a Global Economy (2021) (18)
- Transparency in reporting financial data by multinational corporations (2011) (17)
- Authors: The Members of the European Economic Advisory Group at CESifo (2006) (17)
- Value Creation As the Fundamental Principle of the International Corporate Tax System (2018) (16)
- The Effective Levels of Company Taxation in the Member States of the EU (2001) (16)
- CBT Corporate Tax Ranking 2012 (2012) (16)
- Testing the Sensitivity of Q Investment Equations to Measurement of the Capital Stock (1989) (15)
- Some Optimal Tax Rules for International Portfolio and Direct Investment (2004) (15)
- Corporate tax incentives and capital structure: empirical evidence (2015) (15)
- Capital allowances and the impact of corporation tax on investment in the UK (1993) (14)
- Investment and Tobin's Q: Some evidence from panel data (1992) (14)
- The economic effects of EU-reforms in corporate income tax systems (2009) (13)
- Debate: Implications of Digitalization for International Corporate Tax Reform (2018) (13)
- Harmonising Corporate Taxes in Europe (1990) (12)
- Taxes in the EU New Member States and the Location of Capital and Profit (2007) (11)
- Corporate income tax coordination in the European Union (2010) (11)
- Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey (2016) (10)
- Corporation tax in the United Kingdom (2011) (10)
- Corporate Tax Reform in the EU: Weighing Pros and Cons (2011) (10)
- Personal and corporate sector debt (1994) (10)
- Effective levels of company taxation within an enlarged EU (2010) (9)
- EEAG Report on the European Economy 2010 (2014) (9)
- Taxing the Digitalised Economy: Targeted or System-Wide Reform? (2018) (9)
- The distorting arm’s length principle in international transfer pricing (2008) (9)
- Chapter 2: A trust-driven financial crisis (2010) (8)
- Evaluating Neutrality Properties of Corporate Tax Reforms (2010) (8)
- The OECD Harmful Tax Competition Initiative (2002) (8)
- Corporation Tax: The Effect of the 1984 Reforms on the Incentive to Invest (1988) (8)
- How Would EU Corporate Tax Reform Affect US Investment in Europe? (2011) (8)
- The geographic distribution of production activity in Britain (2004) (8)
- The Integration of Corporate and Personal Taxes in Europe : The Role of Minimum Taxes on Dividend Payments (1996) (8)
- Is there a “ Race to the Bottom ” in Corporate Taxes ? An Overview of Recent Research (2003) (8)
- Interest Deductibility for UK Corporation Tax (2006) (7)
- Economic analysis and company accounts (1990) (7)
- Can taxes tame the banks? Capital structure responses to the post-crisis bank levies (2013) (7)
- The geography of firm formation (2001) (7)
- The Impact of Taxation on International Business: Evidence from the Ruding Committee Survey (1992) (7)
- The tax treatment of debt and equity (2010) (7)
- The Effects of Dividend Taxes on Equity Prices: A Re-Examination of the 1997 U.K. Tax Reform (2007) (7)
- THE DIRECT INCIDENCE OF CORPORATE INCOME TAX (2009) (6)
- Capital Controls as Macro-Prudential Policy in a Large Open Economy (2019) (6)
- Chapter 4: Scandinavia today: An economic miracle? (2007) (6)
- A summary of the final report of the IFS capital taxes group, 'Setting savings free: Proposals for the taxation of savings and profits' (2004) (6)
- Investment and financial restraints: theory and evidence (2000) (6)
- On the growth of corporation tax revenues (1987) (6)
- North Sea Oil Taxation : the development of the North Sea Tax system (1983) (5)
- COMPETE OVER CORPORATE TAX RATES ? (2002) (5)
- Corporate Tax Harmonisation in Europe (2000) (5)
- Destination-Based Cash Flow Taxation WP 17 (2017) (4)
- Trade-offs in the Design of Taxes on Corporate Profit (2012) (4)
- Tax Systems and Capital Mobility (2012) (4)
- North Sea taxation for the 1990s (1987) (4)
- How do taxes affect cross-border acquisitions? (2011) (4)
- Stimulating investment through incorporation (2016) (4)
- Destination-Based Cash Flow Taxation WP 17 (2017) (4)
- The effects of globalisation on Western European jobs: Curse or blessing? (2008) (3)
- Chapter 4: Spain (2011) (3)
- G20 Corporate tax ranking 2011 (2011) (3)
- Capital account liberalization and corporate taxes (IMF working paper no. 03/180) (2003) (3)
- Vehicle stocks, vehicle purchases and credit in the family expenditure survey (1992) (3)
- Inflation non-neutralities in the UK corporation tax (1990) (3)
- Global warming: The neglected supply side (2008) (3)
- How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS* (2019) (3)
- Proposals for Controlled Foreign Companies Reform: A Tale of Two Principles (2010) (3)
- The Effects of Fiscal Consolidation on Short-Term Growth: A Review and Implications for the UK (2012) (2)
- Investment and the role of tax incentives (1992) (2)
- Chapter 3: The effect of globalisation on Western European jobs: curse or blessing? (2008) (2)
- Corporate Taxes and Economic Inefficiency in Europe (2003) (2)
- PROFIT: A SURVEY OF EMPIRICAL EVIDENCE (2007) (2)
- Changes to the North Sea oil tax system in the 1983 Budget (1983) (2)
- A note on the taxation of capital and economic rents. (1995) (2)
- The Eects of EU Formula Apportionment on Corporate Tax Revenues 1 (Revised Version) (2008) (2)
- Corporation tax: the impact of the 1984 budget (1984) (2)
- Small business incorporation: the role of corporate taxation (2013) (2)
- Implications of digitalization for international corporate tax reform WP 17 / 07 (2017) (2)
- Will the bank levy meet its objectives (2011) (2)
- Capital controls : the implications of restricting overseas portfolio capital (1987) (2)
- Chapter 3: Greece (2011) (2)
- The impact of taxation and financial factorson company investment: an examinationusing UK panel data (1990) (2)
- Issues of Fairness in Taxing Corporate Profit (2022) (1)
- International tax reform: how fundamental is ‘fundamental’? (2013) (1)
- VAT – Unjust Enrichment (2008) (1)
- Review of DOTAS and the tax avoidance landscape (2012) (1)
- The European economy: Macroeconomic outlook and policy (2006) (1)
- Public discussion draft of BEPS Action 11 - a response (2015) (1)
- How we can make global companies pay their fair share of tax (2013) (1)
- Chapter 4: Industrial policy (2008) (1)
- Corporate taxes and inefficiency in Europe (2002) (1)
- Tax Avoidance (2012) (1)
- The Report on the Technical Committee on Business Taxation (the Mintz Report) (1998) (1)
- Chapter 2: How much real dollar depreciation is needed to correct global imbalances? (2008) (1)
- CBT Tax Database (2017) (1)
- The Destination-Based Cash Flow Tax and the Double Tax Treaties (2017) (1)
- Exiting the crisis. (2010) (1)
- The Pattern of Revenue Receipts from North Sea Oil (1983) (1)
- The Chancellor's arithmetic (1984) (1)
- Effective tax rates on investment in the EU, 1998-2007 (2008) (1)
- Response to the Consultation on the Tax Deductibility of Corporate Interest Expense (2016) (1)
- Foreign Reserves Management and Original Sin (2022) (1)
- Chapter 4: France (2009) (1)
- Chapter 5: Tax competition (2007) (1)
- Chapter 3: Private Equity (2009) (1)
- Tax transparency and tax coordination: a new era for tax reforms in a globalised world (2015) (1)
- Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense (2017) (1)
- Chapter 5: Global warming: The neglected supply side (2008) (1)
- The Border-Adjusted Tax and Tax Treaties (2017) (1)
- Chapter 5: Taxation and Regulation of the Financial Sector (2011) (1)
- The taxation of foreign profits (CEN, CON and all that) (2011) (1)
- Taxing foreign profit: economic principles and feasibility (2008) (1)
- The Incidence of Mortgage Interest Tax Relief (1996) (1)
- A Fiscal Stimulus Package for the UK (2008) (1)
- Chapter 1: The Macroeconomic Outlook (2011) (1)
- Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy (2007) (1)
- Dividends and Taxes in the UK (1999) (1)
- ETPF 2018 conference presentations (2018) (0)
- Chapter 5: Implications of the crisis for the euro area (2010) (0)
- --2 Capital Account Liberalization and Corporate Taxes + (2003) (0)
- Evidence of tax competition: a review (2008) (0)
- Taxes play an important role in multinationals' location and investment decisions (2006) (0)
- Business Taxation (Trans-Atlantic Public Economics Seminar) (2014) (0)
- The European economy (2010) (0)
- Corporation Tax and BEPS (2013) (0)
- Tax asymmetrics, the cost of capital investment (1988) (0)
- Consumption and Cash-Flow Taxes (2014) (0)
- The financial crisis (2009) (0)
- Providing Tax Certainty in an Uncertain World (2012) (0)
- Towards a 21st Century Corporation Tax (2007) (0)
- TCJA and Related (2018) (0)
- The geographic distribution of activity in the UK (2000) (0)
- Corporation Tax rate reduction significantly improves UK ranking in G20 (2012) (0)
- The G20 and New Bank Taxes (2010) (0)
- Budget 2010: Mind the gap...you can’t depend on growth (2009) (0)
- Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief (2000) (0)
- The Future of Corporation Tax (2012) (0)
- The Competitiveness of the UK Corporation Tax Rate (2012) (0)
- Designing a destination-based corporate tax (2013) (0)
- Where will tax competition end (2007) (0)
- Corporation Tax and Inflation: A Growing Burden for Business (1989) (0)
- The CBT Group Report on Transparency in Reporting Financial Data: Country-by-Country Reporting (2012) (0)
- Economic Theory of the Optimal Taxation of Multinational Profit (2016) (0)
- The UK experience of taxing oil production (1989) (0)
- Deductability of Interest for Corporation Tax (2007) (0)
- Budgetary arithmetic and the 1983 Budget (1983) (0)
- A Budget for Business (2009) (0)
- Tax avoidance by multinationals: what is the best response internationally and for small developing countries? (2013) (0)
- Taxation and regulation of the financial sector (2011) (0)
- Incorporation for Investment (2015) (0)
- Taxation of companies (2006) (0)
- Taxation in a globalised world (and why the OECD is going in the wrong direction) (2014) (0)
- The Current International Tax Regime (2021) (0)
- Discussion of: Robert E. Lipsey ‘Interpreting Developed Countries’ Foreign Direct Investment (2001) (0)
- Reflections on the Allowance for Corporate Equity After Three Decades (2020) (0)
- TAXING BANKS : THE IMF PROPOSALS A BRIEFING NOTE (2010) (0)
- Can a revenue-neutral corporation tax reform enhance international competitiveness? (2007) (0)
- What can policymakers do to reduce tax avoidance by large companies (2013) (0)
- Does the UK now have the most competitive tax regime in the G20 (2013) (0)
- Budget options for 1984 (1984) (0)
- Tax Design and Tax Reform (2012) (0)
- New bank taxes, new world order? (2010) (0)
- TAXES IN THE EU NEW MEMBER STATES (2006) (0)
- Destination-based corporation taxes (2009) (0)
- Chapter 2: The Financial Crisis (2009) (0)
- EQUITY PRICES: A RE-EXAMINATION (2006) (0)
- Implications of the crisis for US adjustment needs (2010) (0)
- Chapter 4: US adjustment needs (2010) (0)
- Chapter 1: The European Economy: Macroeconomic Outlook and Policy (2007) (0)
- Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On ? Micro Evidence from Germany ∗ Clemens Fuest (2012) (0)
- Small business incorporation and investment: the role of corporate taxation in the UK (2014) (0)
- T HE T AXATION OF D ISCRETE I NVESTMENT C HOICES (1999) (0)
- T HE T AXATION OF D ISCRETE I NVESTMENT C HOICES (1999) (0)
- Fundamental Reform Options (2021) (0)
- Recent Research in CBT (2011) (0)
- Arm’s length transfer pricing: challenges and responses. Evaluation of proposals. (2013) (0)
- What principles should guide the taxation of international income (2008) (0)
- The effect of alternative tax integration schemes on foreign direct investment (1993) (0)
- A note on the taxation of capital income and economic rents (1995) (0)
- Policy roundtable on ‘Aggressive tax planning and potential measures’ (2013) (0)
- Transparency in reporting reporting financial data by multinational corporations (2011) (0)
- Chapter 3: From Fiscal Rescue to Global Debt (2010) (0)
- Recent Policy Initiatives in the International Taxation of Capital 1 (2019) (0)
- Panel session on ‘New measures against base erosion – what are we likely to see’. (2013) (0)
- Key Issues in Taxing Profit (2021) (0)
- The Perspective of External Institutions (2012) (0)
- Chapter 3: The new EU members (2007) (0)
- Basic Choices in Considering Reform (2021) (0)
- Financial volatility, the stock market crash and corporate investment (1988) (0)
- Taxing corporate income DRAFT PAPER - NOT FOR QUOTING WITHOUT PERMISSION (2007) (0)
- Other issues in the international architecture (2014) (0)
- Chapter 6: Economic nationalism (2007) (0)
- Capital controls, the policy trilemma and the zero bound constraint (2014) (0)
- Cash-Flow Taxes (2017) (0)
- Taxes and the Location of Targets WP 18 (2018) (0)
- 1 CORPORATE TAXES AND ECONOMIC INEFFICIENCY IN EUROPE (2002) (0)
- Corporate income tax in times of crisis: UK v Italy (2012) (0)
- Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment (2005) (0)
- The financial crisis: Risks and challenges for the euro area (2010) (0)
- Is the UK’s approach working? (2014) (0)
- The best reform of corporation tax would be its abolition (2012) (0)
- Taxing Banks: the IMF Proposals (2010) (0)
- Chapter 1: The European Economy: Macroeconomic outlook (2010) (0)
- The EEAG Report on the European Economy 2008 : Europe in a Globalized world (2008) (0)
- Effects of AIA thresholds on aggregate investment (2015) (0)
- Public sector finances and the crisis: a VAT rise could help (2010) (0)
- A new design for the corporate income tax (2013) (0)
- Mixed evidence of profit shifting by multinationals (2006) (0)
- Cohort-level estimates of car stock values (1994) (0)
- Economic Principles in the Design of Corporation Tax (2012) (0)
- Replication data for: Cash-Flow Taxes in an International Setting (2019) (0)
- Will fiscal consolidation drive the UK economy back into recession (2011) (0)
- The Interaction between Regulation and Tax: as Alternatives or in Combination (2011) (0)
- MEASURING TAXES ON INCOME FROM CAPITAL Abstract (2003) (0)
- What Do We Know About the Effects of Fiscal Consolidation on Short Term Growth? Implications for the UK (2012) (0)
- MEASURING TAXES ON INCOME FROM CAPITAL Abstract (2003) (0)
- From fiscal rescue to global debt (2010) (0)
- How to rebuild trust (2010) (0)
- Taxes and the location of corporate headquarters (2008) (0)
- On the design of a neutral business income tax under uncertainty (1993) (0)
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