The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence
By Michael P. Devereux, G. Maffini. 2007
278 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/543a2aab290d3643f1e597235f54d1b2e1ba6277
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Citations in the corpus
- Ownership of intellectual property and corporate taxation (2014, background): “There is a considerable literature in the Hall and Jorgenson (1967) tradition that considers the impact of taxes on production activity and on the location of R&D. Hines (1996, 1999) and Devereux (2006) provide surveys of the empirical literature.”
- Do Governments Tax Agglomeration Rents? (2013, background): “Devereux (2007)), we expect our OLS results to be distorted downwards.”
- Corporate Taxation and the Choice of Patent Location within Multinational Firms (2012, unknown): “A growing number of papers have provided empirical evidence which suggests that MNEs transfer profits from high-tax to low-tax affiliates in order to diminish their corporate tax burden (see e.g. Devereux, 2007; Huizinga and Laeven, 2008).”
- Corporate tax effects on the quality and quantity of FDI (2012, background): “3These studies are surveyed and discussed in de Mooij and Ederveen (2003) and Devereux (2007).”