Bösenberg, Simon; Egger, Peter H.; Strecker, Nora M. - In: Economics Letters 124 (2014) 2, pp. 308-313
This paper sheds light on the distribution of profit and personal income tax elasticities of headquarters location across 13,074 firms in 68 countries over 1999–2012. Results suggest high variability in elasticities, which is overlooked in virtually all earlier work on the matter.