Ederveen, J.P.

study investment country tax rate tax rates taxation result sample credit effect elasticitie capital location signi elasticity value fi rms fication plant system table meta-analysi speci literature regression earning slemrod tax credit countries fdi fl ows exemption state number ficant study characteristics characteristic semi-elasticity semi-elasticitie company hartman transfer measure report signi ficant impact observation tax rate elasticity tax exemption countries signi ficantly paper swenson journal analysis grubert coef ficient distinction speci fication speci fications investor newlon mooij ficient column benchmark host country devereux home country section return policy acquisition problem review ederveen fi ndings income parent table 3 fi nance merger alternative