. Increased tax uncertainty has an ambiguous impact on investment timing. The view that tax uncertainty depresses real investment …Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various … different interpretations of the tax law. Moreover, investors generate model-specific tax uncertainty by using simplified models …

how capital tax uncertainty affects investment timing. However, it is well known that both uncertainty and capital tax may …Tax uncertainty is often claimed to be harmful for investments. Capital taxes, such as property and wealth taxes, are … particularly exposed to tax uncertainty. Capital tax uncertainty emerges from expected tax reforms, the unclear outcome of future …

In a continuous-time framework we study the technology and investment choice problem of a continuous co … flexible technology allowing for such option. Investment is irreversible and flexibility is costly. The problem is solved … determining in the light of future prospects the optimal revision and then playing backward fixing the investment timing rule. …

In this paper we revisit the evidence on the effects of time spent on border-crossing procedures for international … significant negative effect of the time required for border procedures that is driven by the time needed for document preparation …

Daylight Saving Time (DST) is currently implemented by more than seventy countries, yet we do not have a clear …-in-differences approach, we find that the Spring DST causes a significant decline in life satisfaction. By inducing a reallocation of time …, the transition into DST deteriorates sleep and increases time stress, which in turn affects physical and emotional health …

in search of the best offer, both time-wise and in terms of potential regret of forgoing unique purchasing opportunities … earlier when pressured. Anticipated regret does not affect search length (neither with nor without time pressure), while … particularly focus on markets with inexperienced first-time buyers …

-world setting of cognitively-demanding decisions in which the timing of decisions is endogenous: professional chess. Move …

happiness or other variables are detectable based on response time data without making distributional assumptions. In our survey …

mitigate the effect of tax rate uncertainty on investment timing. …In this paper we apply a real-option model to study the effects of tax rate uncertainty on a firm's decisions. In doing …

taxes on investment timing under uncertainty and irreversibility and the propensity to carry out risky projects. Using a …-induced changes in investment timing may significantly affect the income and wealth distribution. We analyze the impact of wealth …-risk investments. Using either historical cost or fair value accounting may affect investment timing ambiguously. Thus, the design of …