How do statutory and effective corporate tax rates affect location decisions of firms and a country’s industry structure?

Authors: Trevor Rose, Mathias Sinning and Robert Breunig (ANU Tax and Transfer Policy Institute)

The broad range of policies that make up a country’s corporate tax system can affect location decisions of firms. Firm location decisions can affect the industry structure of a country. We examine the effect of corporate tax rates, both statutory and effective, on firm location decisions and industry structure. We briefly consider options for reforming Australia’s corporate tax system.

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