Mooij, Ruud A de; Ederveen, Sjef - In: International Tax and Public Finance 10 (2003) 6, pp. 673-93
This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct investment. We compare the outcomes of 25 empirical studies by computing the tax rate elasticity under a uniform definition. The median value of the tax rate elasticity in the...
