Browsing by Author "Christensen, Rasmus Schneeberg"
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Publication Restricted Tax incentives and their influenceon company relocation(2025) Christensen, Rasmus Schneeberg; Behar, Erick; International Management and Marketing (BA); Berlin International University of Applied SciencesThe aim of this paper is to research how corporate tax rates incentivize and influence organizational leaders when choosing where to relocate their company to. And what other factors also influence the decision making process. This research is significant, because it will help lawmakers and management to make more informed decisions. The chosen methodology method is the systematic literature review, because there already exist a lot of studies on the subject and the aim of this paper is to highlight the results and create an overall conclusion to the research question. Those research papers include European papers that have been published after the 2000s, so that the information is still somewhat current and can be applied to a modern setting. The main finding of the study is that Effective Average Tax Rate for corporations does not seem to be a very significant factor taken into account by organizational leaders when choosing where to relocate to. In the two main studies used for this paper, namely the ones from Kinkel (2004) and Dachs (2012), “tax and subsidies” were only mentioned as being the 5th and 7th most significant reason respectively, for companies relocating internationally. With 28.2% and 7% of companies respectively stating that “tax and subsidies” was a significant reason for the relocation. In conclusion it has been found that there are many more considerations that organizational leaders take into consideration. And taxes are far from being one of the most significant ones. Additionally the size of the company, the original location, the business sector and the personal needs of organizational leaders also all play a significant role in the decision making process.