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Multijurisdictional Economies: Trade and Tax/Amenity Competition
Other OutputThe Devereux-led part of the team has focused on the empirical analysis of corporate taxes. One of the difficulties in developing empirical analysis on corporate taxes is in collecting and analysing data on the structure of the taxes. This is a far from straightforward exercise. Underpinning several of the papers has been extensive data collection (typically from guides published by accounting firms) and computer programming, resulting in detailed measures of effective tax rates in OECD countries over the last twenty years. This work has been undertaken partly in conjunction with researchers at the Institute for Fiscal Studies. The computer model, written at Warwick and named PREDICT, is now used by the UK Inland Revenue. The Wooders-led part of the team is compiling a database from the "World
Competitiveness Report" for the purposes of estimating the effects of amenities
on investment. We are using the following sources: -- Harvard University. Oxford University Press, New
York/Oxford. |
