Devereux, Michael and Griffith, Rachel (2002) The impact of corporate taxation on the location of capital: a review. Swedish Economic Policy Review, 9. pp. 79-102.Full text not available from this repository.
This paper surveys the empirical literature on the impact of corporate income taxes on the location of capital. We identify the main issues which arise in such empirical work, and link different studies in a general framework. We concentrate specifically on issues which arise in the formulation of economic policy. We conclude that the existing literature provides little by way of policy-relevant insights.
|Keywords:||Corporate taxation; location; capital mobility|
|Centre:||Oxford University Centre for Business Taxation|
|Date Deposited:||26 Feb 2012 11:30|
|Last Modified:||23 Oct 2015 14:06|
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