"Do Low Corporate Tax Rates Attract Inward Investment?"

Henry Farrell:

Do Low Corporate Tax Rates Attract Inward Investment?, by Henry Farrell: It may seem like a no-brainer that low corporate tax rates will attract investment from multinational corporations. However, the empirical evidence is surprisingly scanty, and in a forthcoming article in Comparative Political Studies (earlier non-paywalled version here), Nate Jensen finds no significant relationship across OECD countries...