The influence of corporate income taxes on investment location: Evidence from corporate headquarters relocations

The influence of corporate income taxes on investment location: Evidence from corporate headquarters relocations

This study examines the effects of jurisdictions’ corporate taxes and other policies on firms’ headquarters (HQ) location decisions. Using changes in state corporate income tax rates across time and states as the setting, we find that a one-percentage-point increase in the HQ state corporate income...

Full description

Saved in:
Bibliographic Details
Main Authors: CHOW, Travis, HUANG, Sterling, KLASSEN, Kenneth J., NG, Jeffrey
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2022
Subjects:
corporate tax rate
headquarters relocation
state apportionment system
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1886
https://ink.library.smu.edu.sg/context/soa_research/article/2913/viewcontent/Influence_Corporate_Taxes_Inv_Loc_av_2020.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1886
https://ink.library.smu.edu.sg/context/soa_research/article/2913/viewcontent/Influence_Corporate_Taxes_Inv_Loc_av_2020.pdf

Similar Items