The national income and product accounts double-count investment, which enters once when it occurs and again in present … gross investment. In the steady state, revised product and income correspond to consumption. Outside of the steady state …, the measure deviates from consumption because full expensing relates to the long-run flow of gross investment, not the …

and only if the investment elasticity of the tax base is lower than the investment elasticity of the apportionment factor …

frameworks to study investment pathways consistent with a net zero industry transformation. We find that a mix of measures … investment efforts needed for a green transition of the analyzed sectors1 amount to EUR2.7trn until 2050 of which 8% or EUR210bn … reduction for the European industrial sector is estimated at 265 MtCO2 (-92%), which yields an average abatement investment of …

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment …