Michael P. Devereux University of Warwick   Department of Economics University of Warwick Coventry, CV4 7AL UK   m.p.devereux@warwick.ac.uk   http://www.warwick.ac.uk/fac/soc/Economics/devereux/   Biographical Sketch: Michael P. Devereux is Professor of Economics and Finance at the University of Warwick, UK. He is a Research Fellow of the Institute for Fiscal Studies (IFS) and of the Centre for Economic Policy Research (CEPR). Prior to joining Warwick, he was at Keele University. His research interests have primarily been concerned with the impact of different forms of taxation on the behaviour of economic agents, in particular companies; for example, the impact of taxation on corporate investment and dividend policy, and the location decisions of multinationals. Other research includes: the effective incidence of tax subsidies in the housing market; the impact of mergers and takeovers on firm performance; the impact of agglomeration and public policy on firm location; and the impact of financial restraints in developing countries. He is currently Policy Watch editor of International Tax and Public Finance.