investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform … definition. The mean value of the tax rate elasticity in the literature is around -3.3, i.e. a 1%-point reduction in the host …

This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct … appears to significantly affect the elasticity values. …

We apply the accelerator principle to measure the functional efficiency of capital markets. We estimate the elasticity …

investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform … definition. The mean value of the tax rate elasticity in the literature is around -3.3, i.e. a 1%-point reduction in the host …

We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax elasticity …