The central aim of ETPF research is to increase the availability of economic research on issues which are of great importance not just for multinational companies, but also for tax policy-makers.
Working with renowned professors and other academic researchers in the tax policy area, we regularly commission Policy Papers and Articles on different aspects of international taxation and its impact on various stakeholders. We also produce a regular survey on tax uncertainty across countries.

Contributing Authors

Michael P. Devereux

University of Oxford

Michael Devereux is Director of the Oxford University Centre for Business Taxation, Professor of Business Taxation at Saïd Business School, and a Professorial Fellow at Oriel College.

Mike’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.


The European Tax Policy Forum (ETPF) was set up in 2005 to commission independent academic research into the impact of tax policy on business in Europe.

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