Access Statistics for Michael P. Devereux

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A new crisis mechanism for the euro area 0 0 0 0 1 3 4 61
A note on the taxation of capital income and economic rents 0 0 1 14 0 5 8 579
A trust-driven financial crisis. Implications for the future of financial markets 0 0 0 0 0 23 42 358
Agglomeration, regional grants and firm location 0 0 0 470 0 7 8 982
Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms 0 1 2 289 1 12 18 875
Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms 0 0 1 10 0 2 6 102
Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms 0 0 0 119 1 9 13 377
An applied analysis of ACE and CBIT reform in the EU 0 0 0 109 0 4 4 324
Are we heading towards a corporate tax system fit for the 21st century? 1 1 2 133 3 7 12 321
Can taxes tame the banks? Evidence from European bank levies 0 0 0 106 1 6 7 465
Can taxes tame the banks? Evidence from European bank levies 0 0 0 105 1 6 11 360
Capital Account Liberalization and Corporate Taxes 0 0 0 34 0 2 2 200
Cash Flow Taxes in an Open Economy 0 0 4 248 1 2 8 667
Consumption and Cash-Flow Taxes in an International Setting 0 0 0 75 2 11 11 192
Consumption and Cash-Flow Taxes in an International Setting 0 0 0 32 1 7 10 152
Consumption and cash-flow taxes in an International setting 0 0 0 1 2 6 9 55
Consumption and cash-flow taxes in an international setting 0 0 0 43 1 5 8 209
Corporate Tax Incentives and Capital Structure: Empirical Evidence from UK Tax Returns 0 0 2 92 1 6 12 205
Corporate tax harmonization in the EU 0 0 1 134 4 15 16 271
Corporate tax harmonization in the EU 1 2 2 467 4 9 16 1,417
Corporate tax incentives and capital structure: empirical evidence from UK tax returns 0 0 3 250 4 12 24 733
Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data 0 0 0 0 0 4 4 4
Corporation Tax Asymmetries and Investment: Evidence from UK Panel Data 0 0 1 30 0 7 11 393
DO COUNTRIES COMPETE OVER CORPORATE TAX RATES? 1 2 3 545 1 11 18 1,713
Designing and Implementing a Destination-Based Corporate Tax 0 1 1 94 10 26 37 255
Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues 0 0 1 513 0 7 17 1,098
Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms 0 0 0 135 0 2 6 531
Do Countries Compete over Corporate Tax Rates? 0 0 0 25 1 6 8 185
Do Countries Compete over Corporate Tax Rates? 0 0 0 870 2 11 18 2,857
Evaluating Neutrality Properties of Corporate Tax Reforms 0 0 3 221 3 8 17 426
Evaluating Tax Policy for Location Decisions 2 3 3 670 2 12 26 1,364
France 0 0 0 0 3 4 5 30
From fiscal rescue to global debt 0 0 0 0 3 6 7 41
Generalised R-based and S-based taxes under uncertainty 0 0 1 56 1 3 6 565
Global warming: The neglected supply side 0 0 0 0 2 10 10 39
Greece 0 0 0 0 1 4 6 72
HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION: THEORY AND SOME EVIDENCE FROM THE USA 0 0 1 293 1 7 9 913
Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA 0 0 0 163 0 5 7 571
Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA 0 0 1 4 1 4 8 62
How Would EU Corporate Tax Reform Affect US Investment in Europe? 0 0 0 32 1 4 5 125
How Would EU Corporate Tax Reform Affect US Investment in Europe? 0 0 0 11 2 5 7 77
How has the UK corporation tax raised so much revenue? 0 0 0 215 2 17 24 858
How much real dollar depreciation is needed to correct global imbalances? 0 0 0 0 2 3 4 42
How would EU corporate tax reform affect US investment in Europe? 0 0 0 57 3 4 8 220
Implications of the crisis for US adjustment needs 0 0 0 0 2 7 7 30
Increased efficiency through consolidation and formula apportionment in the European Union? 0 0 1 227 2 6 7 752
Industrial policy 0 0 0 0 0 1 2 94
Intertemporal consumption, durables and liquidity constraints: a cohort analysis 0 0 0 11 4 10 11 395
Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data 0 0 1 642 3 6 9 2,543
Issues in the Design of Taxes on Corporate Profit 0 0 0 110 1 3 6 249
Issues in the Taxation of Income from Foreign Portfolio and Direct Investment 0 0 0 1 2 3 3 471
Macroeconomic outlook 0 0 0 0 1 5 6 70
Measuring Tax Incidence: An Application to UK Mortgage Interest Tax Relief 0 0 0 99 0 2 2 1,400
Measuring Taxes on Income from Capital 0 0 1 139 0 3 9 387
Measuring Taxes on Income from Capital: Evidence from the UK 0 0 0 74 1 6 8 249
Measuring taxes on income from capital 0 0 0 334 0 6 8 783
Measuring taxes on income from capital: evidence from the UK 0 0 0 137 0 1 2 396
On the design of a neutral business tax under uncertainty 0 0 2 23 0 5 8 288
Private equity 0 0 0 0 3 8 12 239
Productivity and Financial Sector Policies: Evidence from South East Asia 0 0 0 3 0 5 5 572
Spain 0 0 0 0 3 6 6 88
Stimulating investment through incorporation 0 2 2 61 2 12 20 210
Tax Policy, Investment and Profit Shifting 0 1 4 23 3 15 28 49
Tax Policy, Investment and Profit Shifting 1 1 3 25 3 9 25 56
Taxation and regulation of the financial sector 0 0 0 0 0 2 2 66
Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations 0 0 0 230 3 11 15 761
Taxes and company dividends: a micro-econometric investigation exploiting cross-section variation 0 0 0 2 2 9 10 368
Taxes and the Location of Targets 0 0 1 3 1 9 12 65
Taxes and the Location of Targets 0 0 0 72 2 3 4 274
Taxes and the Location of Targets 0 0 0 44 1 6 9 124
Taxes and the Location of Targets 0 0 0 18 0 2 4 63
Taxes and the Location of Targets 0 0 0 24 1 3 7 137
Taxes and the location of production: evidence from a panel of US multinationals 2 4 6 45 5 13 20 1,488
Taxes in the EU New Member States and the Location of Capital and Profit 1 1 3 192 1 1 6 387
Taxing Corporate Income 0 0 1 123 0 7 14 411
Taxing Corporate Income 0 0 0 180 2 5 10 541
Taxing Multinationals 0 0 0 341 0 5 8 1,041
Taxing Risky Investment 0 0 0 123 2 2 5 315
Taxing Risky Investment 0 0 0 152 2 9 12 423
Taxing corporate income 0 0 0 329 0 9 13 797
The Corporate Income Tax: international trends and options for fundamental reform 0 2 4 220 1 13 28 727
The Direct Incidence of Corporate Income Tax on Wages 0 0 1 174 16 29 37 506
The Direct Incidence of Corporate Income Tax on Wages 0 0 1 141 1 9 15 567
The Direct Incidence of Corporate Income Tax on Wages 0 0 1 566 2 16 21 2,833
The Distorting Arm's Length Principle 0 2 5 95 2 10 16 393
The Distorting Arm's Length Principle 0 0 0 62 0 7 10 304
The Distorting Arm’s Length Principle 0 0 0 238 2 13 19 848
The EEAG Report on the European Economy 2007 0 0 0 0 0 5 6 69
The EEAG Report on the European Economy 2008 0 0 0 0 2 4 4 69
The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 U.K. Tax Reform 0 0 0 71 0 3 7 175
The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform 0 0 0 124 0 4 6 404
The Effects of EU Formula Apportionment on Corporate Tax Revenues 0 0 1 445 0 3 11 1,098
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 0 223 1 2 8 785
The European economy 0 0 0 0 1 4 6 91
The European economy: Macroeconomic outlook and policy 0 0 0 0 0 1 3 45
The European economy: Macroeconomic outlook and policy 0 0 0 0 1 3 6 39
The Geographic Distribution of Production Activity in the UK 0 0 0 393 0 4 6 980
The Geographical Distribution of Production Activity in the UK 0 0 0 212 0 4 9 829
The Impact of Digitalisation on Tax Systems / El impacto de la digitalización en los sistemas fiscales / L’impacte de la digitalització en els sistemes fiscals 1 1 3 8 1 5 10 20
The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence 3 4 7 1,768 5 25 49 5,950
The Incidence of Mortgage Interest Tax Relief 0 0 0 0 0 3 5 709
The Taxation of Discrete Investment Choices 0 0 0 3 0 7 21 539
The Taxation of Foreign Profits: A Unified View 0 0 0 23 1 4 7 119
The Taxation of Foreign Profits: a Unified View 0 0 0 32 3 7 10 160
The Taxation of Foreign Profits: a Unified View 0 0 0 107 1 5 7 241
The Taxation of Foreign Profits: a Unified View 0 0 0 30 1 3 5 68
The effects of globalisation on Western European jobs: Curse or blessing? 0 0 0 0 1 2 2 72
The financial crisis 0 0 0 0 2 4 5 122
The financial crisis: Risks and challenges for the euro area 0 0 0 0 0 5 8 50
The geographic distribution of production activity in the UK 0 0 0 260 0 4 8 1,516
The impact of investment incentives: evidence from UK corporation tax returns 1 1 5 181 3 15 35 499
The taxation of discrete investment choices 0 0 1 953 2 14 31 1,727
Trends and Cycle Variations in the Cross-Sectional Distribution of Debt for U.K. Companies: Some Stylized Facts 0 0 0 1 1 3 3 676
What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition? 4 5 8 138 7 18 28 276
What do we know about corporate tax competition? 0 0 0 226 7 19 23 634
Who Will Pay Amount A? 0 0 2 14 0 3 7 38
Total Working Papers 18 34 97 17,160 185 824 1,334 62,106


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A general neutral profits tax 0 0 0 0 1 5 22 626
An applied analysis of ACE and CBIT reforms in the EU 0 0 0 188 2 7 16 623
Are We Heading towards a Corporate Tax System Fit for the 21-super-st Century? 0 1 1 47 2 5 8 136
Are We Heading towards a Corporate Tax System Fit for the 21st Century? 0 0 0 32 1 5 10 83
Authors: The Members of the European Economic Advisory Group at CESifo 0 0 0 13 3 5 7 112
Authors: The Members of the European Economic Advisory Group at CESifo 2007 0 0 0 2 0 5 8 58
Authors: The Members of the European Economic Advisory Group at CESifo 2008 0 0 0 0 1 4 7 316
Authors: The members of the European Economic Advisory Group at CESifo 2009 0 0 0 6 0 1 2 89
Authors: The members of the European Economic Advisory Group at CESifo 2010 0 0 0 11 0 7 11 95
Budgetary arithmetic and the 1983 Budget 0 0 0 0 0 2 3 54
Business taxation in a globalized world 0 0 0 71 1 2 5 159
Can Taxes Tame the Banks? Evidence from the European Bank Levies 0 0 3 43 2 8 22 135
Capital allowances and the impact of corporation tax on investment in the UK 0 0 0 0 0 3 6 809
Cash-Flow Taxes in an International Setting 0 0 0 23 5 13 21 102
Changes in the taxation of North Sea oil 0 0 0 0 0 3 4 50
Chapter 1: The European Economy: Macroeconomic Outlook and Policy 0 0 0 26 1 5 7 147
Chapter 1: The European Economy: Macroeconomic Outlook and Policy 0 0 0 19 0 2 6 153
Chapter 1: The European Economy: Macroeconomic Outlook and Policy 0 0 0 48 1 3 4 224
Chapter 1: The European Economy: Macroeconomic outlook 0 0 0 42 3 6 7 182
Chapter 1: The Macroeconomic Outlook 0 0 0 45 1 6 6 160
Chapter 2: A New Crisis Mechanism for the Euro Area 0 0 0 199 2 8 10 460
Chapter 2: A trust-driven financial crisis 0 0 0 85 1 6 7 253
Chapter 2: How much real dollar depreciation is needed to correct global imbalances? 0 0 0 68 1 5 7 213
Chapter 2: Macroeonomic adjustment in the euro area – the cases of Ireland and Italy 0 0 0 32 0 6 10 166
Chapter 2: The Financial Crisis 0 0 0 113 2 5 5 320
Chapter 3: From Fiscal Rescue to Global Debt 0 0 0 61 1 7 10 217
Chapter 3: Greece 0 0 0 68 2 6 7 204
Chapter 3: Private Equity 0 0 0 69 2 8 10 217
Chapter 3: The effect of globalisation on Western European jobs: curse or blessing? 0 0 0 118 2 9 12 582
Chapter 3: The new EU members 0 0 0 8 3 5 5 74
Chapter 4: France 0 0 0 14 0 2 4 94
Chapter 4: Industrial policy 0 0 0 91 2 9 13 268
Chapter 4: Scandinavia today: An economic miracle? 0 0 0 96 0 8 11 472
Chapter 4: Spain 0 0 0 33 1 5 6 99
Chapter 4: US adjustment needs 0 0 1 23 2 6 7 104
Chapter 5: Global warming: The neglected supply side 0 0 0 24 0 7 11 121
Chapter 5: Implications of the crisis for the euro area 0 0 0 97 2 10 11 213
Chapter 5: Tax competition 0 0 0 34 1 6 7 110
Chapter 5: Taxation and Regulation of the Financial Sector 0 0 0 114 1 5 6 326
Chapter 6: Economic nationalism 0 0 0 84 0 9 13 315
Company dividends and taxes in the UK 0 0 0 117 0 3 8 1,954
Corporate income tax coordination in the European Union 0 0 2 2 0 2 6 9
Corporate income tax reforms and international tax competition 1 8 22 1,342 3 24 63 2,695
Corporate tax harmonization in the EU 0 1 2 10 2 8 13 35
Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns 0 2 8 87 2 8 36 347
Corporation tax asymmetries and investment: Evidence from U.K. panel data 0 0 1 167 2 8 11 381
Corporation tax: the effect of the 1984 reforms in the incentive to invest 0 0 0 0 0 2 2 139
Debating Proposed Reforms of the Taxation of Corporate Income in the European Union 0 0 1 92 0 3 13 264
Discretionary fiscal responses to the COVID-19 pandemic 0 0 0 30 0 5 9 104
Do countries compete over corporate tax rates? 2 6 27 1,018 6 25 71 2,588
EEAG Report on the European Economy 2007 0 0 0 11 0 6 7 67
EEAG Report on the European Economy 2008 0 0 1 37 1 4 10 171
EEAG Report on the European Economy 2009 0 0 0 47 2 8 11 148
EEAG Report on the European Economy 2010 0 0 0 92 1 5 8 252
EEAG Report on the European Economy 2011 0 0 0 5 2 5 7 46
Economic analysis and company accounts 0 0 0 186 0 4 4 765
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion? 0 0 3 5 1 8 14 26
European tax harmonisation and production efficiency 0 0 1 227 1 3 7 611
Evaluating Tax Policy for Location Decisions 2 6 13 631 8 33 75 1,442
Financial volatility, the stock market crash and corporate investment 0 0 0 0 0 4 7 555
Firm location decisions, regional grants and agglomeration externalities 0 0 8 510 1 9 21 1,255
Foreword 0 0 0 5 1 3 11 68
Foreword 0 0 0 7 1 3 3 64
Foreword 0 0 0 5 2 4 6 96
Foreword 0 0 0 2 1 10 13 66
Foreword 0 0 0 3 1 3 6 52
Generalised R-based and S-based taxes under uncertainty 0 0 1 104 2 5 12 273
Harmonising corporate taxes in Europe 0 0 0 0 0 3 4 1,041
Horizontal and vertical indirect tax competition: Theory and some evidence from the USA 0 0 2 326 0 11 22 892
How Should Business Profit Be Taxed? Some Thoughts on Conceptual Developments During the Lifetime of the IFS* 0 0 1 3 0 4 8 23
How Would EU Corporate Tax Reform Affect US Investment in Europe? 0 0 0 18 1 6 9 66
Inflation non-neutralities in the UK corporation tax 0 0 0 0 0 1 2 128
International Tax Competition and Coordination with A Global Minimum Tax 1 2 13 68 5 14 51 149
International Tax Planning under the Destination-Based Cash Flow Tax 0 1 3 95 6 16 24 265
Intertemporal consumption, durables and liquidity constraints: A cohort analysis 0 0 3 242 0 4 14 637
Investment and Financial Restraints: Theory and Evidence 0 0 0 133 0 3 3 429
Investment and Tobin's Q: Evidence from company panel data 0 1 4 1,163 2 10 22 2,295
Investment, Saving, and Taxation in an Open Economy 0 0 0 0 0 9 11 494
Is the Corporation Tax an Effective Automatic Stabilizer? 0 0 0 50 0 2 8 198
Issues in the Design of Taxes on Corporate Profit 0 0 2 197 0 11 20 472
Measuring tax incidence: an application to mortgage provision in the UK 0 0 1 30 1 4 7 250
On the design of a neutral business tax under uncertainty 0 0 4 241 0 4 14 526
On the growth of corporation tax revenues 0 0 0 0 0 0 2 182
Productivity and financial sector policies: Evidence from South East Asia 0 0 1 103 0 6 9 342
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment 0 0 0 19 2 6 8 97
Revised forecasting tables (25 February 2009) of Chapter 1: The European Economy: Macroeconomic Outlook and Policy 0 0 0 17 1 7 8 122
Some Optimal Tax Rules for International Portfolio and Direct Investment 0 0 0 0 0 6 7 305
Summary 0 0 0 11 0 3 3 95
Summary 0 0 0 4 0 0 3 78
Summary 0 0 0 5 0 4 6 73
Summary 0 0 0 7 1 3 4 105
Summary 0 0 0 12 0 7 7 112
Symposium: the global minimum tax – introduction 0 0 0 5 0 2 5 13
Tax Asymmetries, the Cost of Capital and Investment: Some Evidence from United Kingdom Panel Data 0 0 0 78 1 5 7 310
Tax Reform to Promote Investment 0 0 0 0 0 3 6 442
Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform 0 0 5 16 1 7 16 47
Taxation and the Cost of Capital: The UK Experience 0 0 0 0 1 2 5 247
Taxation of outbound direct investment: economic principles and tax policy considerations 0 0 0 63 0 3 6 207
Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-Section Variation in Taxes 0 0 1 132 1 2 3 892
Taxes and the location of production: evidence from a panel of US multinationals 4 11 31 974 13 42 116 2,061
Taxes and the location of targets 0 0 1 29 2 5 16 138
Taxing Multinationals 0 0 0 141 5 14 17 580
The Chancellor's arithmetic 0 0 0 0 0 3 4 90
The Effects of EU Formula Apportionment on Corporate Tax Revenues 0 0 0 118 1 8 8 330
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 1 1 3 138 7 22 60 484
The Impact of Corporate Taxation on the Location of Capital: A Review 1 1 3 391 8 13 24 744
The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns 2 2 6 72 5 13 26 216
The Ruding Committee report: an economic assessment 0 0 0 0 1 3 3 1,789
The arm's length principle and distortions to multinational firm organization 0 0 1 175 2 7 18 627
The direct incidence of corporate income tax on wages 0 2 18 481 2 36 116 1,448
The effect of monetary variability on welfare in a simple macroeconomic model 0 0 0 18 1 2 7 92
The geographic distribution of production activity in the UK 0 0 1 312 2 7 13 931
The harmonisation of corporate income taxes in Europe: the Ruding Committee Report 0 0 0 0 1 4 6 373
The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes 0 0 1 313 1 5 9 849
The pattern of revenue receipts from North Sea oil 0 0 0 0 0 0 0 96
The taxation of foreign profits: A unified view 0 0 1 65 0 7 10 246
What Do We Know About Corporate Tax Competition? 1 2 4 150 1 8 21 470
Why has the UK corporation tax raised so much revenue? 0 0 0 0 0 3 4 342
Total Journal Articles 15 47 205 13,204 164 804 1,610 47,054
1 registered items for which data could not be found


Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Business Taxation (Trans-Atlantic Public Economics Seminar) 0 0 0 0 0 9 13 101
EEAG Report on the European Economy 2010 0 0 0 0 2 5 10 63
Effective tax levels using the Devereux Griffith methodology: Project for the EU Commission TAXUD/2008/CC/099. Report 2009 0 0 3 39 0 3 9 123
Total Books 0 0 3 39 2 17 32 287


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
How Would EU Corporate Tax Reform Affect US Investment in Europe? 0 0 0 58 2 6 9 151
Investment, Financial Factors, and Cash Flow: Evidence from U.K. Panel Data 0 1 1 230 2 10 20 915
Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform 0 0 2 29 1 10 19 83
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 0 0 0 0 0 6 18 165
Total Chapters 0 1 3 317 5 32 66 1,314


Statistics updated 2026-03-04