Natural geography, firm location and the corporation tax debate

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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.

ORCID iDs

Darby, Julia ORCID logoORCID: https://orcid.org/0000-0003-4425-7222, Ferrett, Ben and Wooton, Ian ORCID logoORCID: https://orcid.org/0000-0001-5084-6379;
CORE (COnnecting REpositories)