The Impact of Corporate Income Taxation on Location Choice of Investments: Separate Accounting Versus Formula Apportionment

2017 ◽  
pp. 1-14
Author(s):  
Hulya Celebi
Keyword(s):  
Location Choice ◽  
Income Taxation ◽  
Corporate Income Taxation ◽  
Formula Apportionment ◽  
The Impact

Corporate Income Taxation in Europe

2013 ◽  
Author(s):  
Michael Lang ◽  
Claus Staringer ◽  
Alfred Storck ◽  
Pasquale Pistone ◽  
Josef Schuch
Keyword(s):  
Income Taxation ◽  
Corporate Income Taxation

Equilibria and Location Choice in Corporate Tax Regimes

2017 ◽  
Vol 47 (2) ◽  
pp. 433-458 ◽  
Author(s):  
Ben J. Niu
Keyword(s):  
Location Choice ◽  
Corporate Tax ◽  
Policy Makers ◽  
Academic Literature ◽  
Mixed Support ◽  
Plausible Model ◽  
Tax Regimes ◽  
Key Factor ◽  
Cross Country ◽  
The Impact

This article considers the impact of preferential, base-specific taxation on equilibrium revenues. While policy makers have argued that it generates a prisoner’s dilemma result, there is mixed support in the academic literature. Using a more plausible model with asymmetric base elasticities and heterogeneity of both firms and countries, I find that preferential taxation can generate greater revenues if countries exhibit sufficient productivity and/or population asymmetry. It is also less distortionary except in cases where moving costs are fully deductible. Allowing for noncorrelated, cross-country profits is the key factor as it generates base expansion effects.

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