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The effect of taxes on production location

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  • Kemsley, D

Abstract

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Suggested Citation

  • Kemsley, D, 1998. "The effect of taxes on production location," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 321-341.
    • Handle: RePEc:bla:joares:v:36:y:1998:i:2:p:321-341
    DOI: http://hdl.handle.net/10.2307/2491480
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    More about this item

    Keywords

    Taxation; Production location; Tax incentives; Exports;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements

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