valuing firms or assessing investment projects. A comparison of several major industrial countries yields the result that … structures, it is possible to link this tax benefit to a new investment in normal-taxed assets. This allows calculating the … reduction in an investment's cost of capital. All in all, the results indicate a substantial impact of the analyzed strategy on …

(INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity. The paper also … pre-tax and post-tax rates of return on investment, the tax wedges and the correspondent effective tax rates in Brazil …, comparing three sources of finance (debt, retained earnings and new equity) and three types of assets: machinery, buildings and …

, does not allow to fully deduct interest expenses of debt but it imposes a threshold by linking the interest tax …

investment is made by a foreign investor, cross-border taxation has a significant impact on the overall tax burden. In any of the … 29.2% and at 32.8% in case of a US investor. Meanwhile, tax incentives for the stimulation of private investment reduce …

This article discusses the effects of an asymmetric tax scheme on incremental and sequential investment strategies. The …

This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax …