Research AssociateUniversity of Oxford and Oxford Centre for Business Taxation
Michael is a Research Associate at IFS and Professor of Economics at the University of Oxford. His research interests include: the taxation of companies; international tax competition; optimal taxation of risky investment; location decisions of multinationals; economic geography; dividend policy; and tax incidence.
Education
PhD Economics, University College London, 1990
MSc Economics, London School of Economics and Political Science, 1982
BA (First Class Honours) Philosophy, Politics and Economics, St John's College, Oxford University, 1980
This paper contrasts Samuelson's (1964) definition of "true economic depreciation" with the use of this term that has become standard in the more recent literature on neutral business taxes.
