On the distribution of tax effects on headquarters location |
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| Authors: | Simon Bösenberg Peter H Egger Nora M Strecker |
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| Institution: | 1. ETH Zurich, Switzerland;2. CEPR, CESifo, Switzerland;3. GEP University of Nottingham, United Kingdom;4. Oxford Center of Business Taxation, United Kingdom |
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| 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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| Keywords: | H24 C25 |
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