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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
INFORMS Inst.for Operations Res.and the Management Sciences
2022
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |