The impact of corporate taxation on the location of capital: A review

Economic Analysis and Policy

Volumn 33, Issue 2, 2003, Pages 275-292

  Devereux, Michael P ^a   Griffith, Rachel ^b  

^a UNIVERSITY OF WARWICK   (United Kingdom)

^b INSTITUTE FOR FISCAL STUDIES   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33646888315     PISSN: 03135926     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0313-5926(03)50021-2     Document Type: Article

References (54)

1. Altshuler R., Grubert H., Newlon T.S. Has US investment abroad become more sensitive to tax rates?. International Taxation and Multinational Activity 2001, University of Chicago Press, Chicago. J.R. Hines (Ed.).
2. Auerbach A., Hines J. Investment tax incentives and frequent tax reforms. American Economic Review 1988, 78:211-216.
3. Billington N. The location of foreign direct investment: An empirical analysis. Applied Economics 1999, 31:65-76.
4. Blomström M. Foreign Investment and Spillovers: A Study of Technology Transfer to Mexico 1989, Routledge, London.
5. Bloom N., Griffith R. The internationalisation of UK R&D. Fiscal Studies 2001, 22:337-355.
6. Borensztein E., De Gregario J., Lee J.-W. How does foreign direct investment affect economic growth?. Journal of International Economics 1998, 45:115-135.
7. Boskin M.J., Gale W.G. New results on the effects of tax policy on the international location of investment. The Effects of Taxation on Capital Accumulation 1987, University of Chicago Press, Chicago. M. Feldstein (Ed.).
8. Cassou S.P. The link between tax rates and foreign direct investment. Applied Economics 1997, 29:1295-1301.
9. Caves R.E. Multinational firms, competition and productivity in host-country markets. Economica 1974, 41:176-193.
10. Cummins J.G., Hubbard R.G. The tax sensitivity of foreign direct investment: Evidence from firm level panel data. The Effects of Taxation on Multinational Corporations 1995, 123-147. M. Feldstein (Ed.).
11. Devereux M.P., Freeman H. The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes. International Tax and Public Finance 1995, 2:85-106.
12. Devereux M.P., Griffith R. Taxes and the location of production: Evidence from a panel of US multinationals. Journal of Public Economics 1998, 68:335-367.
13. Devereux M.P., Griffith R. Evaluating tax policy for location decisions. International Tax and Public Finance 2003, 10:107-127.
14. Devereux M.P., Pearson M. European tax harmonisation and production efficiency. European Economic Review 1995, 39:1657-1681.
15. Devereux M.P., Griffith R., Klemm A. Corporate income tax reform and tax competition. Economic Policy 2002, 35:451-495.
16. Doms M., Jensen B.J. Comparing wages, skills and productivity between domestically and foreign-owned manufacturing establishments in the United States. Geography and Ownership as Bases for Economic Accounting 1998, The University of Chicago Press, Chicago. R.E. Baldwin, R.E. Lipsey, J.D. Richardson (Eds.).
17. Dunning J. Trade, location of economic activity and MNE: A search for an eclectic approach. The International Allocation of Economic Activity 1977, McMillan, London. B. Ohlin, P.O. Hesselborn, P.M. Wijkman (Eds.).
18. European Commission, European Commission Towards tax co-ordination in the European Union: A package to tackle harmful tax competition. COM 1997, (97):495. final.
19. European Commission Conclusions of the ECOFIN Council meeting on 1 December 1997 concerning taxation policy. Official Journal of the European Communities 1998, 1-6. C2,6/1/98.
20. European Commission Towards an international Market Without Obstacles 2001, European Commission, Brussels.
21. Globerman S. Foreign direct investment and spillover efficiency benefits in Canadian manufacturing industries. Canadian Journal of Economics 1979, 12:42-56.
22. Griffith R., Simpson H., Windmeijer F. Understanding productivity differences between domestic and foreign firms. Mimeo 2001, Institute for Fiscal Studies, London.
23. Griffith R., Simpson H., Redding S. Foreign ownership and technological convergence at the micro level. Mimeo 2002, Institute for Fiscal Studies, London.
24. Grubert H., Mutti J. Taxes, tariffs and transfer pricing in multinational corporate decision making. Review of Economics and Statistics 1991, 73:285-293.
25. Grubert H., Mutti J. Do taxes influence where US corporations invest?. National Tax Journal 2000, 37:475-488.
26. Grubert H., Slemrod J.B. Tax effects on investment and income shifting to Puerto Rico. Review of Economics and Statistics 1998, 80:365-373.
27. Hall R.E., Jorgensen D. Tax policy and investment behavior. American Economic Review 1967, 57:391-414.
28. Harrison A., Altken B. Do domestic firms benefit from direct foreign investment?. Evidence from Venezuela, American Economic Review 2002, 89:605-618.
29. Hartman D.G. Tax policy and foreign direct investment in the United States. National Tax Journal 1984, 37:475-488.
30. Hartman D.G. Tax policy and foreign direct investment. Journal of Public Economics 1985, 26:107-121.
31. Hines J.R. On the sensitivity of R&D to delicate tax changes: The behaviour of US multinational in the 1980s. Studies in International Taxation 1993, University of Chicago Press, Chicago. A.R. Giovannini, G. Hubbard, J.B. Slemrod (Eds.).
32. Hines J.R. Altered States: Taxes and the location of foreign direct investment in America. American Economic Review 1996, 86:1076-1094.
33. Hines J.R. Lessons from behavioural responses to international taxation. National Tax Journal 1999, 52:305-322.
34. Hines J.R., Rice E. Fiscal paradise: Foreign tax havens and American business. Quarterly Journal of Economics 1994, 109:149-182.
35. Horstmann I., Markusen J. Endogenous market structures in international trade (natura facit saltum). Journal of International Economics 1992, 32:109-129.
36. Hubbard R.G. Capital market imperfections and investment. Journal of Economic Literature 1998, 36:193-225.
37. Keen M.J. Corporation tax, foreign direct investment and the single market. The Impact of 1992 on European Trade and Industry 1991, Cambridge University Press, Cambridge. L.A. Winters, A.J. Venables (Eds.).
38. Kemsley D. The effect of taxes on production location. Journal of Accounting Research 1998, 36:321-341.
39. King M.A., Fullerton D. The Taxation of Income from Capital 1984, University of Chicago Press, Chicago.
40. Mendoza E.G., Razin A., Tesar L.L. Effective tax rates in macroeconomics: Cross country estimates of tax rates on factor incomes and consumption. Journal of Monetary Economics 1994, 34:297-323.
41. de Mooij R.A., Ederveen S. Taxation and foreign direct investment: A synthesis of empirical research 2001, CPB Netherlands Bureau for Economic Policy Analysis Discussion Paper 3.
42. Murthy N.R.V. The effects of taxes and rates of return on foreign direct investment in the United States: Some econometric comments. National Tax Journal 1989, 42:205-207.
43. Newlon T.S. Tax policy and multinational firms' financial policy and investment decisions 1987, PhD Dissertation, Princeton University.
44. OECD Taxing Profits in a Global Economy: Domestic and International Issues 1991, OECD, Paris.
45. OECD Harmful Tax Competition: An Emerging Global Issue 1998, OECD, Paris.
46. OECD Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices 2000, OECD, Paris.
47. OECD Recent Trends in Foreign Direct Investment 2000, OECD, Paris.
48. Committee Ruding Report of the Committee of Independent Experts on Company Taxation 1992, Office for Official Publications of the European, Luxembourg.
49. Slemrod J. Tax effects on Foreign Direct Investment in the United States: Evidence from a cross-country comparison. Taxation in the Global Economy 1990, University of Chicago Press, Chicago. A. Razin, H.J. Slemrod (Eds.).
50. Swenson D.L. The impact of US tax reform on foreign direct investment in the United States. Journal of Public Economics 1994, 54:243-266.
51. Wheeler D., Mody A. International investment location decisions. Journal of International Economics 1992, 33:57-76.
52. Wilson J. Theories of tax competition. National Tax Journal 1999, 52:269-304.
53. Young G. The influence of foreign factor prices and international taxation on fixed investment in the UK. Oxford Economic Papers 1999, 51:355-373.
54. Young K.H. The effects of taxes and rates of return on foreign direct investment in the United States. National Tax Journal 1988, 41:109-121.