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The Impact of Corporate Taxation on the Location of Capital: A Review
16 references·16 citing·41 second hopsampled
The Impact of Corporate Taxation on the Location of Capital: A Review (2003)The Impact of Corporate Taxation on the L…Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxation and Foreign Direct I…Evaluating Tax Policy for Location Decisions (2002)Evaluating Tax Policy for Loc…Corporate income tax reforms and international tax competition (2002)Corporate income tax reforms …Theories of Tax Competition (1999)Theories of Tax CompetitionDo Domestic Firms Benefit from Direct Foreign Investment? Evidence from Venezuela (1999)Do Domestic Firms Benefit fro…How does foreign direct investment affect economic growth? (1998)How does foreign direct inves…Capital-Market Imperfections and Investment (1997)Capital-Market Imperfections …Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Effective tax rates in macroeconomics (1994)Effective tax rates in macroe…International investment location decisions (1992)International investment loca…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Official Journal of the European Communities (1984)Official Journal of the Europ…Trade, Location of Economic Activity and the MNE: A Search for an Eclectic Approach (1977)Trade, Location of Economic A…The International Allocation of Economic Activity (1977)The International Allocation …Multinational Firms, Competition, and Productivity in Host-Country Markets (1974)Multinational Firms, Competit…Tax Policy and Investment Behavior (1967)Tax Policy and Investment Beh…The determinants of Foreign Direct Investment (2019)The determinants of Foreign D…TFP estimation at firm level: The fiscal aspect of productivity convergence in the UK (2017)TFP estimation at firm level:…Foreign direct investment, corruption and democracy (2011)Foreign direct investment, co…Direct versus Indirect Taxation: Trends, Theory, and Economic Significance (2011)Direct versus Indirect Taxati…TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE (2010)TAX COMPETITION AS A CAUSE OF…CAPITAL MOBILITY AND CAPITAL TAX COMPETITION (2010)CAPITAL MOBILITY AND CAPITAL …Firm Location Decisions, Regional Grants and Agglomeration Externalities (2008)Firm Location Decisions, Regi…Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries (2008)Do low corporate income tax r…Bilateral effective tax rates and foreign direct investment (2008)Bilateral effective tax rates…The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence (2007)The Impact of Taxation on the…Tax and public input competition (2007)Tax and public input competit…Firm location decisions, regional grants and agglomeration externalities (2007)Firm location decisions, regi…Taxation, Business Environment and FDI Location in OECD Countries (2006)Taxation, Business Environmen…Life on the outside: economic conditions and prospects outside euroland (2003)Life on the outside: economic…Debating Proposed Reforms of the Taxation of Corporate Income in the European Union (2003)Debating Proposed Reforms of …The London School of Economics and Political Science (1989)The London School of Economic…The Nature of the Firm (1937)The Future of the Multinational Enterprise (1976)OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)The Boundaries of Multinational Enterprises and the Theory of International Trade (1995)The eclectic paradigm as an envelope for economic and business theories of MNE activity (2000)The International Operations of National Firms: A Study of Direct Foreign Investment (2009)Increasing Returns and Long-Run Growth (1986)On the mechanics of economic development (1988)Environmental Regulation and the Competitiveness of U.S. Manufacturing: What Does the Evidence Tell Us? (1995)How Taxing is Corruption on International Investors? (1997)Capital Theory and Investment Behavior (1963)The Impact of Outsourcing and High-Technology Capital on Wages: Estimates For the United States, 1979-1990 (1999)The Contributions of the Economics of Information to Twentieth Century Economics (2000)Information and the Change in the Paradigm in Economics (2002)A Pure Theory of Local Expenditures (1956)An Exploration in the Theory of Optimum Income Taxation (1971)The Power to Tax: Analytical Foundations of a Fiscal Constitution (1981)Strategic Interaction Among Governments: An Overview of Empirical Studies (2003)Toward A Second-Generation Theory of Fiscal Federalism (2005)The Architecture of Government (2007)The Measurement of Productive Efficiency (1957)International Corporations: The Industrial Economics of Foreign Investment (1971)EXPLAINING CHANGING PATTERNS OF INTERNATIONAL PRODUCTION: IN DEFENCE OF THE ECLECTIC THEORY (1979)Technology, market characteristics, and spillovers (1994)Spillovers, foreign investment, and export behavior (1997)Endogenous Technological Change (1989)Endogenous Technological Change (1990)Much Ado about Nothing? Do Domestic Firms Really Benefit from Foreign Direct Investment? (2004)Does globalization affect growth? Evidence from a new index of globalization (2006)FDI and economic growth: the role of local financial markets (2003)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)International Technology Diffusion (2004)The Cash Flow Sensitivity of Cash (2004)CEO Overconfidence and Corporate Investment (2005)Corporate social responsibility and access to finance (2013)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)Environmental management of a tourist destination (2000)The Government of Risk (2001)Online Behavioral Advertising: A Literature Review and Research Agenda (2017)
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References

  • 1998How does foreign direct investment affect economic growth?6,059 cited
  • 1984Official Journal of the European Communities4,027 cited
  • 1999Do Domestic Firms Benefit from Direct Foreign Investment? Evidence from Venezuela3,625 cited
  • 1997Capital-Market Imperfections and Investment2,600 cited
  • 1977Trade, Location of Economic Activity and the MNE: A Search for an Eclectic Approach2,221 cited
  • 1992International investment location decisions1,809 cited
  • 1967Tax Policy and Investment Behavior1,703 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1974Multinational Firms, Competition, and Productivity in Host-Country Markets1,379 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1994Effective tax rates in macroeconomics1,057 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2002Corporate income tax reforms and international tax competition816 cited
  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 2002Evaluating Tax Policy for Location Decisions736 cited

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1977
The International Allocation of Economic Activity
703 cited

Cited by

  • 2007Firm location decisions, regional grants and agglomeration externalities364 cited
  • 1989The London School of Economics and Political Science304 cited
  • 2011Foreign direct investment, corruption and democracy196 cited
  • 2017TFP estimation at firm level: The fiscal aspect of productivity convergence in the UK165 cited
  • 2008Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries157 cited
  • 2010CAPITAL MOBILITY AND CAPITAL TAX COMPETITION150 cited
  • 2003Life on the outside: economic conditions and prospects outside euroland142 cited
  • 2007The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence140 cited
  • 2007Tax and public input competition134 cited
  • 2019The determinants of Foreign Direct Investment129 cited
  • 2011Direct versus Indirect Taxation: Trends, Theory, and Economic Significance104 cited
  • 2008Bilateral effective tax rates and foreign direct investment86 cited
  • 2010TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE79 cited
  • 2008Firm Location Decisions, Regional Grants and Agglomeration Externalities77 cited
  • 2003Debating Proposed Reforms of the Taxation of Corporate Income in the European Union74 cited
  • 2006Taxation, Business Environment and FDI Location in OECD Countries74 cited