The impact of corporate taxation on the location of capital: a review

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.

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Abstract

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.

Item Type: Article
Keywords: Corporate taxation; location; capital mobility
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 26 Feb 2012 11:30
Last Modified: 23 Oct 2015 14:06
URI: http://eureka.sbs.ox.ac.uk/id/eprint/2449

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