Evaluating Tax Policy for Location Decisions

By Michael P. Devereux, Rachel Griffith. 2002

682 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/ecc0e7b66bd0e8bf476990b7ef7d68d89b43d318

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Citations in the corpus

Causes, benefits, and risks of business tax incentives (2010, methodology): “The EATR was developed by Devereux and Griffith (2003) and encompasses the previously developed EMTR (King and Fullerton, 1984) as a special case. It was extended in Klemm (2008) to allow the incorporation of tax holidays.”
What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks (2011, methodology): “Apart from Devereux et al. (2008), the study relates to a number of other recent contributions addressing the determinants of corporate income taxes in a cross-country perspective. Closely related are Slemrod (2004), who focuses on the role of economic openness, and Winner (2005), who estimates dyna”
A partial race to the bottom: corporate tax developments in emerging and developing economies (2013, methodology): “…for changes in the tax law that affect (one aspect of) the tax base.16 Note that the inclusion of both the statutory tax rate and the legal measure of the tax base implies that we consider the effective average tax rate too, as it is a weighted average of both (see Devereux and Griffith, 2003).”
Taxation and Corporate Risk-Taking (2017, background): “22 These countries have comparable levels of tax enforcement, and prior cross-country taxation studies focus on a similar geographic sample (e.g., Devereux, Grifﬁth, and Klemm 2002; Devereux and Grifﬁth 2003).”
Ownership of intellectual property and corporate taxation (2014, background): “We assume that returns from intellectual property are expected to be sufficiently high that deductions such as capital allowances are relatively unimportant, so that the effective tax rate faced by the firm is approximately the statutory tax rate (see Devereux and Griffith (2003), where Fig.”
Cross-Border Mergers and Acquisitions and European Integration (2009, positive): “We assess the role of corporate taxation using annual effective corporate tax rates constructed by Devereux and Griffith (2003) for a wide range of OECD countries.15 As for the countries’ financial depth, we use the ratio of domestic credit to GDP in the target and acquiring country at a given date…”
Intellectual property box regimes: effective tax rates and tax policy considerations (2013, methodology): “…presents a model for determining effective tax rates that incorporates the statutory IP Box tax rate but not the specific design of the tax base. of Devereux and Griffith (2003), and consider the tax treatment of an investment in a self-developed patent, an important form of intellectual property.”