Since 1997, the Netherlands has had a tax allowance scheme that was introduced to promote investments in energy …-saving technologies and sustainable energy production. This so-called Energy Investment Tax Allowance (EIA in Dutch) reduces up …-front investment costs for firms investing in the newest energy-saving and sustainable energy technologies. The basic design of the EIA …

Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies … and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs … deduct some of the investment costs from their taxable profits. The EIA may also reduce search costs by investors to find …

exploiting readily observable information to limit rent extraction by firms. Using panel data on 862 investment decisions in the … Netherlands, we find that rent extraction is closely linked not only to technology characteristics, but also to the firm's capital …-back period or its required investment is lower, but less likely if they do not use a formal capital budgeting technique. Standard …

business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with … were cut back in 1997. Moreover, there was a significant reduction in building investment in the year after the expiration …

for tax losses reduces the estimated user cost elasticity of investment. Small and medium sized enterprises seem to be …

global economic crisis. A positive effect on investment and labour productivity has also been found …

reform. A positive relationship of the reform with post-reform investment and productivity has also been found. The results …

effective average tax rates and can thereby provide a subsidy to unprofitable projects. We assess the specific design features … of different regimes against the possible policy aim of improving the incentives to undertake R&D investment in a country …