Natural geography, firm location and the corporation tax debate

Julia Darby, Ben Ferrett, Ian Wooton

Research output: Contribution to journalArticle

108 Downloads (Pure)

Abstract

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.
Original languageEnglish
Pages (from-to)94-99
Number of pages6
JournalFraser of Allander Economic Commentary
Volume38
Issue number1
Publication statusPublished - 18 Jun 2014

    Fingerprint

Keywords

  • Fraser of Allander
  • corporation tax
  • geographical taxing

Cite this