This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German …, measured by the responsiveness of future sales to current investment, reduces by 22.6-34.6%. This adverse effect of tax …

government seeking to extract surplus from entrepreneurs would naturally tax equity-generated income more than debt … along their debt-to-equity ratios, the optimal non-linear tax schedule to achieve the desired discrimination is isomorphic …

This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition … overview of the empirical evidence on tax competition. Our conclusion is that the evidence for some interdependence in tax … setting behaviour is strong, although the exact process driving this remains unclear. While the most basic tax competition …

Using the universe of South African corporate tax returns for 2009-14, we estimate profit- and debt-shifting responses …-shifting responses to tax incentives across all channels are systematically higher compared to developed countries. …

private consumption) asset categories. We interpret these results as indicating both the existence of real tax responses and … supportive of the notion that in the presence of dividend taxation closely-held firms partially serve as tax shelters. …

Governments of EU Member States have been reducing statutory corporate income tax rates ('CIT') for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …

agricultural income norms, calculated as regional averages and which are flat baseamounts for tax and health insurance contribution …, but one can notice that tax revenues collected for the State Budget from the taxation of rental income increased almost … a lower tax burden than in case of taxing farm incomes of individual exploitation, but on the another hand to the …

demonstrates the necessity for reforming tax policy as it applies to investment, as this is demonstrated to significantly affect …

's-length pricing. I find that multinational firms in South Africa manipulate transfer prices in order to shift taxable profits to low-tax … countries. The estimated tax loss is 0.5 per cent of corporate tax payments. My estimates do not support the common belief that …

radical reform that would align tax rates across legal forms while protecting incentives to save and invest. Finally, we …