Professor Michael Devereux

Professor Michael Devereux
Fellow and Professor of Business Taxation
Professor
Michael
Devereux
MA, MSc LSE; PhD UCL

Professor Devereux a Professorial Fellow at Oriel, as well as holding the positions of Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation at the Saïd Business School.

Professor Devereux also holds Research Fellowships at the Institute for Fiscal Studies, CESifo and the Centre for Economic Policy Research. He is Editor-in-Chief of International Tax and Public Finance and Assistant Editor of theBritish Tax Review.

He is the founding Research Director of the European Tax Policy Forum and is Vice President of the International Institute of Public Finance.

Professor Devereux has also served as an adviser and consultant on corporation tax to the European Commission, OECD, UK government, and the IMF, and has acted as a consultant to projects in the private sector.

Research interests

Professor Devereux's work concerns the impact of taxes on business behaviour, including investment, employment, location and financial behaviour, as well as the design of appropriate tax policies for business. A particular interest is the international side of corporation tax, including where companies do and should pay tax on profit, how differences in taxes affect real economic decisions such as where companies locate different economic activities, and how this affects the process of competition between countries.

Selected publications

Christian Keuschnigg and Michael Devereux (2013), The arm’s length principle and distortions to multinational firm organization, Journal of International Economics, 89 (2) pp. 432-440.

Michael Devereux (2012), Issues in the design of taxes on corporate profit, National Tax Journal, 65 (3) pp. 709-730.

Wiji Arulampalam, Michael Devereux and Giorgia Maffini (2012), The Direct Incidence of Corporate Income Tax on Wages, European Economic Review, 56 (6) pp. 1038-1054.

Michael Devereux and Simon Loretz (2012), How would EU corporate tax reform affect US investment in Europe?, Tax Policy and the Economy, 26 pp. 59-91.

Ruud de Mooij and Michael Devereux (2011), An applied analysis of ACE and CBIT reforms in the EU?, International Tax and Public Finance, 18 (1) pp. 93-120. ISSN 1573-6970.

Leon Bettendorf, Michael Devereux, Albert van der Horst, Simon Loretz and Ruud de Mooij (2010), Corporate tax harmonization in the EU, Economic Policy, 25 (63) pp. 537-590. ISSN 1468-0327.