Natural geography, firm location and the corporation tax debate

Darby, Julia and Ferrett, Ben and Wooton, Ian (2014) Natural geography, firm location and the corporation tax debate. Fraser of Allander Economic Commentary, 38 (1). pp. 94-99. ISSN 2046-5378

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    Abstract

    In this article we describe our ongoing research to investigate the impact of geography on firms‟ location decisions. This work allows us to comment on a key current policy debate, by assessing whether independent control over corporation tax offers an effective lever for a nation (e.g. Scotland) to offset aspects of geographic disadvantage when competing against other nations within Europe to attract foreign direct inward investment.