Oxford Review of Economic Policy volume 24, issue 4, P680-697 2008 DOI: 10.1093/oxrep/grn033 View full text
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R. A. d. Mooij, S. Ederveen

Abstract: Corporate taxes exert a variety of effects on business behaviour. A wealth of empirical evidence assesses the magnitude of these behavioural margins of taxation. This article offers an up-to-date review and aims to provide common ground by computing for each distortion the semi-elasticity of the corporate tax base. We pay particular attention to international investment where it is not a priory clear whether marginal investment decisions or discrete locations are most important. Using an extension of the meta …

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