WebMay 26, 2007 · This paper focuses on the links between firms’ mobility and the shaping of regional policy, with a particular focus on tax and infrastructure policy decisions. We survey the recent literature exploring the impact of firms’ location choice, and its determinants, on the level of competition between regional governments. We confront … WebEvaluating Tax Policy for Location Decisions. Michael Devereux and Rachel Griffith () International Tax and Public Finance, 2003, vol. 10, issue 2, 107-26 Abstract: We consider the impact of taxation when investors face a discrete choice between two or more mutually exclusive projects; in particular we consider the location choice of ...
EconPapers: Evaluating Tax Policy for Location Decisions
WebLocation Decision: General Procedure. Steps: Decide on the criteria to use for evaluating location alternatives. Identify important factors, such as location of markets or raw materials. Develop location alternatives. Identify the country or countries for location. Identify the general region for location. Identify a small number of community ... WebAug 1, 2024 · The corporate tax rate and regime are policy instruments that are the subject of considerable attention for the role they play in attracting foreign multinationals making location decisions across ... crossbow making videos
Principles of Good Tax Policy - Fiscal Excellence
WebApr 9, 2002 · Evaluating Tax Policy for Location Decisions. 34 Pages Posted: 9 Apr 2002. See all articles by Michael P. Devereux Michael P. Devereux. Centre for Business … Websharing of the tax base from electronic commerce between countries…” (OECD, 2001: 228). Tax policy choices often reflect decisions by policy makers on the relative importance of each of these principles and will also reflect wider economic and social policy considerations outside the field of tax. 2.2 Taxes on income and consumption WebMar 20, 2002 · DP3247 Evaluating Tax Policy for Location Decisions. Michael Devereux Rachel Griffith; 20 Mar 2002. We consider the impact of taxation when investors face a discrete choice between two or more mutually exclusive projects; in particular we consider the location choice of multinationals. Such choices depend on an effective average tax … crossbow manufacturer list