Professor Michael Devereux: all content

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A general neutral profits tax

Journal article

It is widely agreed that, in the absence of specific corrective aims, the corporate tax system should aim for neutrality.

7 August 1991

Journal graphic

Harmonising corporate taxes in Europe

Journal article

Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile.

8 February 1990