This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German … increasing investment quantity, as shown by prior literature, tax incentives such as bonus depreciation substantially reduce the …

various fiscal incentives. Specifically, many Asian countries persistently keep their tax rates competitive. To empirically … investigate the relationship between the two variables, this paper examines the impact of fiscal incentives on FDI using panel … coordination between ASEAN countries in determining the optimal size and scope of these tax rates and other investment incentives …

Recent years have seen an unprecedented increase in the provision of R&D tax incentives. A growing empirical literature … suggests that R&D tax incentives are instrumental in raising domestic R&D activity. In policy debates this finding is often … interpreted to lend support to the notion that R&D tax incentives increase national welfare by internalizing knowledge spillovers …

This paper is an update of an earlier 2009 paper and analyzes the role of Tax Incentives in promoting investment, their … and Serbia; and literature review. Building on existing literature on the subject and country experience with Incentives …, the paper then examines the role of Investment Climate on the effectiveness of Incentives. Using cross-country data the …

This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … Climate on the effectiveness of Incentives. Using cross-country data the paper finds that fiscal Incentives are particularly …

future. -- investment incentive ; tax incentives ; financial incentives ; priority regions for development ; SMEs (small and …

's allocation decision including public subsidies in the form of investment incentives. However, the effects associated with … providing these incentives are often questioned, especially in light of the need to achieve at least a minimum level of … attractiveness of the business environment. The primary aim of the present study was to examine the effects of investment incentives …

not affect future payoffs, there are strong incentives to delay or accelerate investment to take advantage of predictable … intertemporal variations in cost. For sufficiently long-lived capital goods, these incentives are so strong that the intertemporal …