Natural geography, firm location and the corporation tax debate

Julia Darby, Ben Ferrett, Ian Wooton

Research output: Contribution to journalArticle

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.
LanguageEnglish
Pages94-99
Number of pages6
JournalFraser of Allander Economic Commentary
Volume38
Issue number1
Publication statusPublished - 18 Jun 2014

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Firm location
Geography
Corporation tax
Foreign direct investment
Disadvantage
Location decision
Scotland

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 journalArticle

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