There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment …. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA … primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre …

cause investment to rise or fall. …

, financial investment analysis or asset and portfolio management. And yet, at least in most of the developed countries, the … therefore lead to important changes in investment choices and to the allocation as many resources to dealing with fiscal issues … investment depends, to a certain extent, on its timing. Second, because taxes on operating and capital losses are not immediately …

This paper is an update of an earlier 2009 paper and analyzes the role of Tax Incentives in promoting investment, their …, 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 ineffective in attracting Investment in countries with poor Investment …

In this paper, we summarize recent advances in the study of effects of tax policy on the fixed investment decisions of … long-run tax policy that favors business investment spending …

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 … ineffective in attracting Investment in countries with poor Investment Climate. This is striking because it broadly supports …

cause investment to rise or fall …