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Corporate income tax reforms and international tax competition
This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades. We establish a number of stylized facts about their development. Tax-cutting andExpand
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Do Countries Compete Over Corporate Tax Rates?
This Paper tests whether OECD countries compete with each other over corporate taxes in order to attract investment. We develop two models: with firm mobility, countries compete only over theExpand
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Taxes and the location of production: evidence from a panel of US multinationals
This paper investigates a set of strategic decisions facing US firms. We develop a simple theoretical framework in which firms choose whether or not to serve a foreign market, and if so whether byExpand
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Evaluating Tax Policy for Location Decisions
We consider the impact of taxation when investors face a discrete choice between two or more mutually exclusive projects; in particular we consider the location choice of multinationals. Such choicesExpand
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The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence
A substantial empirical literature has grown up in the last two decades, investigating the determinants of flows of capital and the income from capital, and specifically the impact of taxation onExpand
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The taxation of discrete investment choices
Traditional analysis of the taxation of income from capital has focused on the impact of tax on marginal investment decisions; the principal impact of tax on investment is through the cost ofExpand
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Investment and Tobin's Q: Evidence from company panel data
Abstract A Q model of investment is estimated using data for an unbalanced panel of UK companies over the period 1975-86. Correlated firm-specific effects and the endogeneity of Q are allowed forExpand
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Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA
This paper provides a simple theoretical framework for analyzing simultaneous vertical and horizontal competition in excise taxes, and estimates equations informed by the theory on a panel of USExpand
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Investment, Finacial Factors and Cash Flow: Evidence from UK Panel Data
In this paper we provide some econometric evidence on the impact of financial factors like cash flow, debt and stock measures of liquidity on the investment decisions of U. K. firms. These variablesExpand
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The geographic distribution of production activity in the UK
We investigate the geographic concentration and agglomeration of production activity in the UK at the four-digit industry level using a variety of measures. We relate these to comparable patterns inExpand
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