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 …

Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely …

SMPEs with positive taxable income increased investment, interest expense and productivity. SMPEs in taxable losses did not …

We investigate whether investment incentives work in less developed countries by exploiting the introduction of … accelerated depreciation (AD) for fixed asset investment in China as a natural experiment. In contrast to the large positive … stimulating Chinese firms' investment. Further, using confidential corporate tax returns from a large province, we find that firms …

Tax incentives are a key component of governments' investment policy mix as they directly impact companies' tax burden …. In this paper, we illustrate the EU's tax attractiveness as investment location over time in terms of effective average …

a new dataset on intangible investment (INTAN-Invest) in conjunction with EUKLEMS productivity estimates for 10 EU …

This work proposes a task-based methodology for the measurement of employment and investment in organisational capital …, education, and business administration. In-house investment in OC for the 2012 is measured à la Corrado, Hulten and Sichel (2009 … total employment to represent between 9.5% (Denmark) to 26% (United Kingdom), with an average of 16%. Total investment in OC …

elsewhere promote investment in intangible assets. However, the potential role of intangibles for business cycles and the … tangible investment, which is a feature observed in the data that many models fail to produce. …

We analyze the effects of intangible investment on international output synchronization. Using a dynamic stochastic …

associated with better firm performance. Our analysis demonstrates that policy support that aims at stimulating investment only … investment bottlenecks arising from market imperfections, while remaining non-discriminatory with a view at what sort of capital …