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. Mike was elected President of the International Institute for Public Finance for a three-year term in August 2011. He is Research Director of the European Tax Policy Forum, and a member of the Board of Academic Advisers of the International Tax Policy Forum. He is Research Fellow of the Institute for Fiscal Studies, CESifo and the Centre for Economic Policy Research. He is Assistant Editor (Economics) of the British Tax Review and sits on the Editorial Board of the World Tax Journal. He has previously been Editor in Chief of International Tax and Public Finance, and Managing Editor of Fiscal Studies. Mike has made a significant contribution to the tax policy-making debate in the UK and internationally, especially through the EU commission where most recently he was a member of the European Commission High Level Expert Group on Taxation of the Digital Economy, the OECD, and the IMF. He is a member of the Government-Business Forum on Tax and Competitiveness, chaired by David Gauke MP, Exchequer Secretary to the Treasury. He acted as Specialist Adviser to the Economic Affairs Committee of the House of Lords on its enquiry into corporation tax in 2013. Prior to his appointment as the first director of the Centre for Business Taxation at Oxford, Mike obtained his PhD in Economics at University College London, and was Professor and Chair of the Economics departments at the Universities of Warwick and Keele.