DARBY, J., FERRETT, B. and WOOTON, I., 2014. Natural geography, firm location and the corporation tax debate. Fraser of Allander Economic Commentary, 38 (1), pp.94-99.
In this article we describe our ongoing research to investigate the impact of geography on firms' location
decisions. This work allows us to comment on a key current policy debate, by assessing whether
independent control over corporation tax offers an effective lever for a nation (e.g. Scotland) to offset
aspects of geographic disadvantage when competing against other nations within Europe to attract foreign direct inward investment.