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

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 …

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 …

these two views of dividend taxation. By extending Tobin's quot;qquot; theory of investment to incorporate taxes at both the … views may be tested by comparing the performance of investment equations estimates under each theory's predict ions. British … will have no impact on corporate investment decisions. This paper develops econometric tests which distinguish between …

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

The evidence presented in this study confirms that tax-induced changes in the profitability of investment have had a … powerful effect on the share of GNP devoted to nonresidential fixed investment. More specifically, we have reestimated two … models of aggregate investment initially presented in Feldstein, "Inflation, Tax Rules and Investment: Some Econometric …

Recent theoretical approaches have linked shifts in firms' internal funds and investment spending, holding constant … underlying investment opportunities. An important impediment to convincing tests of these models is the lack of firm-level data …) in the 1930s, to identify firms' relative cost of internal and external funds and analyze its effect on firms' investment …