On the distribution of tax effects on headquarters location

Simon Bösenberg, Peter Egger and Nora Strecker

Economics Letters, 2014, vol. 124, issue 2, 308-313

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.

Keywords: Taxation; Firm behavior; Mixed logit; Random coefficients (search for similar items in EconPapers)
JEL-codes: C25 H24 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:124:y:2014:i:2:p:308-313

DOI: 10.1016/j.econlet.2014.06.009

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