In this article we describe our ongoing research to investigate the impact of geography on firms‟ location decisions. This work allows us to comment on a key current policy debate, by assessing whether independent control over corporation tax offers an effective lever for a nation (e.g. Scotland) to offset aspects of geographic disadvantage when competing against other nations within Europe to attract foreign direct inward investment.
|Number of pages||6|
|Journal||Fraser of Allander Economic Commentary|
|Publication status||Published - 18 Jun 2014|
- Fraser of Allander
- corporation tax
- geographical taxing