This paper overviews the issues connected with proposals to spur investment using tax incentives. There are four main … investment incentives approach $100 billion. (3) Measures to spur investment are likely to have substantial effects. The lags are … possible to spur investment with only a small revenue cost. It is crucial to take account of the effect of anticipated policy …

We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment … model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean ….S. multinationals rises substantially. These incentives also boost domestic investment, indicating complementarity between domestic and …

valuation and investment plans of individual firms. The methods are applied to estimate the effects of alternative corporate tax … reforms on the 30 Dow Jones companies. The estimates are all based on extensions of Tobin's "q Theory of Investment" to take … results here provide strong microeconometric support for the q theory of investment. The q theory approach provides a superior …

's q theory of investment. As Tobin has explained, aggregate investment can be expected to depend in a stable way on q, the … return on physical capital raise its market value and cause increased investment until equilibrium is restored. Although … models linking the stock market to investment have been estimated, they have not previously been used to examine the impact …

investment, FDI, and entrepreneurial activity. For example, a 10 percent increase in the effective corporate tax rate reduces … aggregate investment to GDP ratio by 2 percentage points. Corporate tax rates are also negatively correlated with growth, and …

The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On … the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the … tax rate on new investment. It is much more robust than the standard measures, such as King-Fullerton marginal effective …

outbound investment. Our results differ from existing models. In contrast to Feldstein and Hartman (1979), in our model, taxing … Tulkens (1996), the optimal policy for domestic and outbound investment is linked through the strategic choices of the …

This paper examines the impact of the 1986 change in U.S. interest allocation rules on the investment and financing …

on the desirability of having pension plans and on the funding and investment policies of such plans is discussed …