CAPITAL MOBILITY AND CAPITAL TAX COMPETITION

@article{Zodrow2010CAPITALMA,
  title={CAPITAL MOBILITY AND CAPITAL TAX COMPETITION},
  author={George R. Zodrow},
  journal={National Tax Journal},
  year={2010},
  volume={63},
  pages={865 - 901}
}
  • George R. Zodrow
  • Published 1 December 2010
  • Economics, Business
  • National Tax Journal
This paper surveys the literatures on two questions that are essential to the discussion of mobility and taxation that is the focus of this special issue of the National Tax Journal. First, it examines the extent to which capital is mobile internationally, focusing on empirical evidence on the tax sensitivity of foreign investment, the incidence of the corporate income tax, and savings-investment correlations. Second, it considers the extent to which the mobility of capital has resulted in… 
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