Based on experience and extensive studies counteroffers should NEVER be accepted...EVER! According to employers who make counteroffers and employees who accept them, as tempting as they may be, acceptance may cause career suicide. Consider the problem in its proper perspective. What really goes through a boss' mind when someone quits?
Let's face it. When someone quits, it's a direct reflection on the boss. Unless you're really incompetent or a destructive thorn in his side, the boss might look bad by "permitting" you to go. Human nature tells him to do whatever he has to do to keep you on his team. Before you give into a tempting counter offer you should consider...
Reputable and well managed companies don't make counter offers...EVER! Their policies are deemed fair and equitable. They will not be subjected to coercion or what they perceive as blackmail.
If the urge to accept a counteroffer hits you, keep cleaning out your desk!