In Which of the Following Situations Would Tax Rate Differences

Multiple Choice

In which of the following situations would tax rate differences among countries be most important for deciding where to place an investment?

A) Companies find advantages in being located near specialized private and public institutions.
B) Companies must compare the benefits of labor- versus capital-intensive production.
C) Companies want to serve an entire region within a regional trading bloc.
D) Companies must deal with difficult start-up regulations.