consumers worse-off in the presence of a welfare maximizing tax/subsidy policy. A rise in the number of more cost inefficient …

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 … production durable d’énergie. Appelé Energy Investment Tax Allowance (déduction fiscale au titre des investissements énergétiques …

This paper investigates whether the U.S. repatriation tax for U.S. multinational corporations affects foreign … investment. Our results show that the locked-out cash due to repatriation tax costs is associated with a higher likelihood of … foreign (but not domestic) acquisitions. We also find a negative association between tax-induced foreign cash holdings and the …

economic growth in most states prompted some to suspend gas tax collections to stimulate economic activity. Given such interest … is the impact of higher energy prices on state employment, and 2) what is the impact of a gas tax suspension. We find … efficacy of a gas tax suspension. …

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 … is still part of the Dutch energy policy mix. Our evaluation of the EIA contains four lessons. First, the use of tax …

This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. Specifically …, we assess the potential R&D-enhancing effect on recipients of R&D tax credits compared with their non … show that recipients of R&D tax credits appear on average to have 93.53% higher R&D expenditures and a 14.47% higher growth …

In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …

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