https://www.econstor.eu/bitstream/10419/75836/1/cesifo_wp455.pdf

The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons

The purpose of this study is to determine the relationship of tax rates and
corporate capital investment behaviour. In addition, this study seeks to
investigate the influence of tax rates reductions on capital investment. A total
of 120 companies were selected as the sample. The findings demonstrated that
there are significant negative associations between corporate tax rate and
non-resident individual tax rate reduction with corporate capital investment.
In addition, the results revealed the significant influence of market-to-book
equity ratio and lagged investment on capital investment. With respect to
industry classification, property and plantation industries are found to be
significant and negatively associated with capital investment. This research
would be useful to the authorities in determining the implication of tax rate
reduction on capital investment, which in turn will reflect the overall economy

The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab, Norhani Aripin, Kamil Md Idris... [et.al]

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms' investment decisions. Empirical evidence on tax induced relocation and subsequent economic development in the U.S. and Europe is still inconclusive. Much the same applies to Switzerland. While there is some evidence on personal income tax competition between Swiss cantons, evidence on the impact of intercantonal corporate income tax differences on the location of business within Switzerland is missing. In this paper, we present econometric evidence on the influence of corporate and personal income taxes on the regional distribution of firms in 1981 and 1991 and on cantonal employment using a panel data set of the 26 Swiss cantons from 1985 to 1997. The results show that corporate and personal income taxes deter firms to locate in a canton and subsequently reduce cantonal employment.

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID270181_code010523590.pdf?abstractid=270181&mirid=1&type=2

This paper discusses the estimates for post-war Swiss data of a simple time series regression model relating the investment ratio to the net-of-tax rate of return and a real activity variable. The results indicate that taxes exert a statistically significant but quantitatively small impact on investment while the ratio of the foreign to Swiss labor force turns out to be an important determinant of investment in Switzerland.

A rate-of-return model of investment behavior for Switzerland

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A rate-of-return model of investment behavior for Switzerland