Corporate tax elasticities: a reader's guide to empirical findings

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Intellectual property box regimes: effective tax rates and tax policy considerations (2013, background): “The notional royalty from internal use is usually ascertained by drawing on the arm’s length principle and determining the royalty the taxpayer would have received from an unrelated party had it licensed out the IP (for further details refer to Muntendam and Chiarella (2008), p.”
Ownership of intellectual property and corporate taxation (2014, background): “De Mooij and Ederveen (2008) report that empirical studies considering the effect of differences in statutory tax rates on various measures of profitability (with a view to indirectly capturing the effects on profit shifting) tend to find a semi-elasticity of around −1.2. As in this paper, Karkinsky”
The determinants of tax haven FDI (2016, background): “C. Jones, Y. Temouri / Journal of World Business 51 (2016) 237–250 241 There is a large literature concerning the impact of taxation on FDI (de Mooij & Ederveen, 2008; Hines, 1999).”
A partial race to the bottom: corporate tax developments in emerging and developing economies (2013, methodology): “The median semi-elasticity, according to De Mooij and Ederveen (2008) is -2.9, meaning an increase in the tax rate by 1 percentage point would reduce investment by 2.9 percent.”