de Mooij, Ruud (2008) What do we know about intensive and extensive tax margins of business behaviour? In: Annual Symposium 2008, 16/06/08 - 20/06/08, Centre for Business Taxation, University of Oxford.Full text not available from this repository.
Corporate taxes exert a variety of effects on business behaviour. A wealth of recent empirical evidence assesses the magnitude of these behavioural margins of taxation. This articles offers an up-to-date review and aims to provide common ground by computing for each distortion the semi-elasticity of the corporate tax base. We pay particular attention to international investment. It is not a priory clear whether marginal investment decisions or discrete locations are most important here. Using an extension of the meta data base of De Mooij and Ederveen (2003), we explore the extent to which existing studies reveal differences in effect size between the intensive and extensive margins of investment.
|Item Type:||Conference or Workshop Item (Speech)|
|Keywords:||Corporate taxes; Tax Margins;|
|Centre:||Oxford University Centre for Business Taxation|
|Date Deposited:||25 May 2012 15:27|
|Last Modified:||23 Oct 2015 14:07|
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