effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future … losses. Then, the various types of conceivable loss offset provisions affect investment decisions. Secondly, existing loss … carryforwards resulting from losses in the past affect the tax rate-elasticity of current investment decisions. The empirical …

German multinationals' direct investments abroad and of foreign multinationals' investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …

generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares … incentive effects of such reforms on the SMEs? investment decisions adopting simple present value model. Ceteris paribus tax … rate and depreciation rule vary in the model simulation, while the application of historical cost accounting method in …

investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by …

affiliates of the multinational group the higher is its level of intangible asset investment. This effect is statistically and … economically significant, even after controlling for subsidiary size and accounting for a dynamic intangible investment pattern. …

Kapitalmarktorientierte Unternehmen in Deutschland orientieren sich in zunehmendem Maße an der Konzernsteuerquote … auf dem neoklassischen Investitionsmodell basieren. Dies wirft die Frage auf, ob und wie sich das Investitionsverhalten …

particular, the statutory tax rate has strong predictive power for the likelihood of direct investment holdings at a location … positive direct investment by approximately 20 %. …

particular, the statutory tax rate has strong predictive power for the likelihood of direct investment holdings at a location … positive direct investment by approximately 20 %. …