Corporate Tax Elasticities A Reader’s Guide to Empirical Findings

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Corporate Tax Elasticities A Reader’s Guide to Empirical Findings

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Ruud A. de Mooij () (Erasmus University Rotterdam, CPB, CESifo, Tinbergen Institute, Oxford University Centre for Business Taxation)
Sjef Ederveen () (Ministry of Economic Affairs, the Netherlands)

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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 analysis of De Mooij and Ederveen (2003), we explore the extent to which existing studies reveal differences in effect size between the intensive and extensive margins of international investment.

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Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 0822.

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Date of creation: 2008
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Handle: RePEc:btx:wpaper:0822

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Article
- Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate tax elasticities: a reader's guide to empirical findings," Oxford Review of Economic Policy, Oxford University Press, vol. 24(4), pages 680-697, winter. [Downloadable!] (restricted)

Find related papers by JEL classification:
F2 - International Economics - - International Factor Movements and International Business
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

This paper has been announced in the following NEP Reports:

NEP-ALL-2008-10-13 (All new papers)
NEP-PBE-2008-10-13 (Public Economics)
NEP-PUB-2008-10-13 (Public Finance)

References listed on IDEAS
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Other versions:
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Other versions:
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Cited by:
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Lawless, Martina, 2009. "Tax Complexity and Inward Investment," Research Technical Papers 5/RT/09, Central Bank & Financial Services Authority of Ireland (CBFSAI). [Downloadable!]

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