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 language | English |
|---|---|
| Pages (from-to) | 94-99 |
| Number of pages | 6 |
| Journal | Fraser of Allander Economic Commentary |
| Volume | 38 |
| Issue number | 1 |
| Publication status | Published - 18 Jun 2014 |
Keywords
- Fraser of Allander
- corporation tax
- geographical taxing