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...

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書目詳細資料
Main Authors:	CHOW, Travis, HUANG, Sterling, KLASSEN, Kenneth J., NG, Jeffrey
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2022
主題:	corporate tax rate headquarters relocation state apportionment system Accounting Corporate Finance
在線閱讀:	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
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