implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid … tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the … depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances …

□ There has been growing public support for a tax hike as corporate investment remains stagnant despite the recent cut … investment. ○ Managerial decisions, including those on investment, are based on a diverse range of factors, encompassing not only … the corporate tax rate but also financial conditions and investment uncertainties. As such, corporate characteristics must …