Authors
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Stephen Bond
![Michael Devereux](/sites/default/files/styles/square_desktop/public/2022-07/Michael_Devereux.jpg?itok=j8Yfozzo)
Research Associate University of Oxford and Oxford Centre for Business Taxation
Michael joined the IFS in 1982 and he has been a Research Fellow since 1990 and a Professor of Economics at the University of Oxford.
Suggested citation
Bond, S and Devereux, M. (2003). 'Generalised R-based and S-based taxes under uncertainty' (2003)
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