This paper develops and tests the hypothesis that accounting rules mitigate the effect of tax policy on firm investment … incentives that do and do not affect them. Investment tax credits, which do affect accounting profits, have larger effects on … investment than accelerated depreciation, which does not. This difference in estimated effects is not obviously driven by …

we link to private investment across 70 provinces. To formally explore these data we expand an established theory of … asymmetric substate conflict –the “information-centric” model, adding firms, investment, taxation and predation (i ….e., extortionary violence by rebels in response to investment) to the interplay of government, rebels and civilians, generating …

multinational enterprise regarding the cross border distribution of its investment and the choice of its financing behavior. We …

will have no impact on corporate investment decisions. This paper develops econometric tests which distinguish between … these two views of dividend taxation. By extending Tobin's quot;qquot; theory of investment to incorporate taxes at both the … corporate and personal levels, the implications of each view for corporate investment decisions can be derived. The competing …

, progressive taxation as well as investment and output subsidies to the entrepreneurial sector …

This paper derives analytical measures of the combined effects of tax changes and adjustment costs on investment and …

-verifiable managerial effort enhances taxable profits. We show that investment changes following a rise in dividend taxes might not be … investment response, in contrast to insights from previous literature. We provide a testable implication to infer the mode of … investment finance from investment responses. Furthermore, we show that imposing income tax on managerial incentive pay is …

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 …

-human capital falls to approximately its initial net of tax level, and steady-state human capital investment plans are therefore …