Corporate tax elasticities: a reader's guide to empirical findings
综述公司税对企业行为的影响，通过计算每种扭曲的公司税基半弹性，特别关注国际投资中边际决策与离散选址的差异，为研究者提供实证结果的共同理解基础。
Corporate taxes exert a variety of effects on business behaviour. A wealth of empirical evidence assesses the magnitude of these behavioural margins of taxation. This article offers an up-to-date review and aims to provide common ground by computing for each distortion the semi-elasticity of the corporate tax base. We pay particular attention to international investment where it is not a priori clear whether marginal investment decisions or discrete locations are more important. Using an extension of the meta analysis of De Mooij and Ederveen (2003), we explore the extent to which existing studies reveal differences in effect size between the intensive and extensive margins of international investment.