Natural geography, firm location and the corporation tax debate
2016-12-07T15:06:29Z (GMT) by
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.