Michael Peter Devereux
University of Oxford
H-index: 54
Europe-United Kingdom
Top articles of Michael Peter Devereux
Title | Journal | Author(s) | Publication Date |
|---|---|---|---|
Some Selective Evidence and Policies Relevant to International Competition over Profit Taxes | Michael Devereux | 2023 | |
The impact of the global minimum tax on tax competition | Michael Devereux John Vella | 2023/4/20 | |
Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform | Tax Policy and the Economy | Katarzyna Bilicka Michael Devereux Irem Güçeri | 2023/1/1 |
Symposium: the global minimum tax–introduction | Fiscal Studies | Michael P Devereux | 2023/3 |
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion? | Fiscal Studies | Michael P Devereux Johanna Paraknewitz Martin Simmler | 2023/3 |
International tax competition and coordination with a global minimum tax | National Tax Journal | Michael P Devereux | 2023/3/1 |
Pillar 2: Rule order, incentives, and tax competition | Michael P Devereux John Vella Heydon Wardell-Burrus | 2022 | |
Issues of fairness in taxing corporate profit | LSE Public Policy Review | Michael Devereux John Vella | 2022/11/24 |
Pillar 2's Impact on Tax Competition | Available at SSRN 4203395 | John Vella Michael P Devereux Heydon Wardell-Burrus | 2022/8/26 |
Tax policy, investment and profit-shifting | Katarzyna Bilicka Michael Devereux Irem Guçeri | 2022 | |
Comparing proposals to tax some profit in the market country | Richard Collier Michael P Devereux John Vella | 2021/6/25 | |
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 | José Mª Durán-Cabré Michael P Devereux Federica Liberini Andrea Lassmann Antonio Russo | 2021 | |
What is the substance-based carve-out under Pillar 2? And how will it affect tax competition? | Daniel Gros | 2021 | |
Who will pay Amount A? | Michael P Devereux Martin Simmler | 2021 | |
Taxing profit in a global economy | Michael P Devereux Alan J Auerbach Michael Keen Paul Oosterhuis John Vella | 2020/9/29 | |
Profit-splitting rules and the taxation of multinational digital platforms: Comparing strategies | International Tax and Public Finance | Francis Bloch Gabrielle Demange | 2021/8/1 |
Optimisation Frictions and the Fixed Cost of Prot Shifting | Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association | Katarzyna Bilicka Michael Devereux Irem Güceri | 2020/1/1 |
Discretionary fiscal responses to the COVID-19 pandemic | Oxford Review of Economic Policy | Michael P Devereux İrem Güçeri Martin Simmler Eddy HF Tam | 2020 |
The oecd global anti-base erosion proposal | PwC report, Oxford University Centre for Business Taxation | Michael P Devereux Francois Bares Sarah Clifford Judith Freedman Irem Güçeri | 2020/1 |
Optimization frictions and fixed costs of profit shifting | Draft paper presented at the 76th Annual Congress of the Institute of Public Finance | Katarzyna Bilicka Michael Devereux Irem Guceri | 2020/11/20 |
