The Tax Calculus of Corporate Locational Decisions

Elizabeth Chorvat

Research output: Contribution to journalArticlepeer-review


The article focuses on the arguments in favor of restricting tax competition by decreasing the tax rates in order to attract the foreign investment. It mentions the need of significant reductions in the tax level of public goods and the intertemporal agency problem inherent in the evaluation of tax policy with respect to developing nations by governmental agents. It also mentions the risk-shifting features of the income tax.
Original languageEnglish (US)
Pages (from-to)292-315
Number of pages24
JournalBerkeley Journal of International Law
Issue number2
StatePublished - Sep 1 2014


  • TAX cuts
  • FOREIGN investments
  • FISCAL policy
  • PUBLIC goods -- Taxation
  • INCOME tax


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