On the distribution of tax effects on headquarters location

C-Tier
Journal: Economics Letters
Year: 2014
Volume: 124
Issue: 2
Pages: 308-313

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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.

Technical Details

RePEc Handle
repec:eee:ecolet:v:124:y:2014:i:2:p:308-313
Journal Field
General
Author Count
3
Added to Database
2026-01-25