Abstract
| Language | English |
|---|---|
| Pages | 94-99 |
| Number of pages | 6 |
| Journal | Fraser of Allander Economic Commentary |
| Volume | 38 |
| Issue number | 1 |
| Publication status | Published - 18 Jun 2014 |
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Keywords
- Fraser of Allander
- corporation tax
- geographical taxing
Cite this
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Natural geography, firm location and the corporation tax debate. / Darby, Julia; Ferrett, Ben; Wooton, Ian.
In: Fraser of Allander Economic Commentary, Vol. 38, No. 1, 18.06.2014, p. 94-99.Research output: Contribution to journal › Article
TY - JOUR
T1 - Natural geography, firm location and the corporation tax debate
AU - Darby, Julia
AU - Ferrett, Ben
AU - Wooton, Ian
PY - 2014/6/18
Y1 - 2014/6/18
N2 - 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.
AB - 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.
KW - Fraser of Allander
KW - corporation tax
KW - geographical taxing
UR - http://www.strath.ac.uk/fraser/
UR - http://www.strath.ac.uk/frasercommentary/
M3 - Article
VL - 38
SP - 94
EP - 99
JO - Fraser of Allander Economic Commentary
T2 - Fraser of Allander Economic Commentary
JF - Fraser of Allander Economic Commentary
SN - 2046-5378
IS - 1
ER -