The Impact of Corporate Taxation on the Location of Capital: A Review

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How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Corporate tax elasticities: a reader's guide to empirical findings (2008, background): “The reviews by Hines (1999) and Devereux and Griffith (2002) reflect on this in more detail.”
Foreign direct investment, corruption and democracy (2013, result): “A number of papers find a significant negative effect of this variable on FDI (see, Devereux and Griffith, 2002), and our results corroborate this finding.”
The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence (2007, background): “This paper draws partly on an earlier survey with Rachel Griffith: Devereux and Griffith (2002).”
Corporate income tax reforms and international tax competition (2002, unknown): “…on the impact of taxes on investment – and most theoretical work on tax competition – has focused on the impact of taxes at the margin (Hines, 1999; Devereux and Grifﬁth, 2002b; Wilson, 1999) Typically, corporate income taxes raise the cost of capital – the required rate of return on an…”
Institutional Determinants of Foreign Direct Investment (2007, unknown): “Second, stocks account for foreign direct investment being financed through local capital markets, hence it is a better measure of capital ownership (Devereux and Griffith, 2002).”