Article ID Journal Published Year Pages File Type
5059197 Economics Letters 2014 6 Pages PDF
Abstract
This paper sheds light on the distribution of profit and personal income tax elasticities of headquarters location across 13,074 firms in 68 countries over 1999-2012. Results suggest high variability in elasticities, which is overlooked in virtually all earlier work on the matter.
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Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
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On the distribution of tax effects on headquarters location
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