Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden …. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average …

This paper examines the relationship between foreign and domestic investment activity of multinational enterprises. The … investment in fixed assets. The empirical approach, which rests upon extensive and intensive margin variation, is shown to … produce very robust results. These suggest a positive relationship between foreign and home investment in real capital. This …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Using a newly constructed panel dataset of German enterprises, I estimate R&D and capital investment equations for the … time period from 1990 to 1994. Simple accelerator specifications indicate considerable sensitivity of R&D and investment to … account, but a significant positive relationship between cash flow and investment remains for relatively small firms. In the …

properties of the equilibrium investment behavior. The bilateral external benefits induce an investment multiplier effect. This … how it interacts with other important factors such as the costs of investment and the signaling incentives induced by …