. Therefore, in periods with inflation generous tax depreciation provisions do not adequately promote private investment as …

main characteristics of FEZs is the provision of generous tax investment promotion schemes solely allowed in this enclave …. In general such measures include: (a) profit tax exemption, (b) free or accelerated depreciation, (c) investment tax … allowance, (d) subsidy for investment costs, etc. The incentive e.ects of various tax concessions on firms’ investment decisions …

investment task. Moreover, emotions were explicitly measured, including anticipatory emotions experienced during the waiting … measured during the experiment. Main findings are that delayed resolution can affect investment, that the effect depends on the …

In the conventional literature related to investment decisions, less attention has been paid to the length of maturity … when investment is debt-financed. In such a case a firm pays the creditor not only the sum of annual interest (initial … investment cost multiplied by real interest rate) for the entire borrowing years but also the total amount of initial investment …

incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …

. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but …

. Further, while during earlier parts of our sample both a slowdown in consumption and investment growth contribute to a … reduction of GDP growth, during later parts, only the investment reaction contributes to the GDP slowdown. A variance … to later parts of the sample, while the corresponding decomposition for investment growth reveals an increase in the role …

business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with … were cut back in 1997. Moreover, there was a significant reduction in building investment in the year after the expiration …

data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment. Cash …-constrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among closely … and by higher dividends in cash-rich firms after the tax cut. The heterogeneous investment responses imply that the …

more favourable loan package; that it is associated with over-investment even when investment does not create collateral …