base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries.In this paper we present a new corporate …

. Therefore, in periods with inflation generous tax depreciation provisions do not adequately promote private investment as …This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD … countries. Their generosity is determined on the basis of Samuelson s true economic depreciation. For this purpose, the present …

The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On … the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the … tax rate on new investment. It is much more robust than the standard measures, such as King-Fullerton marginal effective …

The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On … the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the … tax rate on new investment. It is much more robust than the standard measures, such as King-Fullerton marginal effective …

This study sought to ascertain the influence of investment tax incentives on operations and overall performance of … investment decisions amongst small scale businesses operating in Calabar Free Trade Zone. Data were collected using survey …. The study revealed that investment tax incentives positively influenced the return on investment’s rate, economic growth …

business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax …In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … incentives were granted for investments in Eastern Germany before 1999. Using business establishments in Western Germany as …

sector. This paper studies the investment impact of the effective fiscal burden of firms during the period 1995-2014. To this … impact of the ECTR on private gross fixed capital formation and foreign direct investment inflows. The obtained results … investment. Instead, private capital formation and FDI inflows are rather explained by economic growth, the persistence of …