Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely … should increase transparency on tax benefits. G20 members should take the lead on this with frequent and comprehensive tax … expenditure reports. Second, G20 governments should improve the design of tax incentives with the aim of minimizing the generation …

The corporate tax reform in China that was implemented nationwide in 2009 was first introduced as a pilot program in …

significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the … tests. Overall, it is concluded that the tax stimulus analyzed was ineffective in promoting investment in Colombia. …This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess …

investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by … tax data exert a systematic impact on reported elasticities. Also controlling for openness and agglomeration tendencies …

The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets … tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in … particular when it comes to the effects that tax havens have for emerging markets like China and India …

investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by … tax data exert a systematic impact on reported elasticities. Also controlling for openness and agglomeration tendencies …

countries. The influence of corporate taxation on FDI flows, expressed as corporate tax rate differences between investor and … ; foreign direct investments ; corporate tax ; Baltic countries …

We look at the tax burden on direct investment from three perspectives. The first section illustrates how the … effective tax rate on overall U.S. manufacturing investment abroad. Among the various components are the location of assets, the … recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates. It …

minimise any potentially distortionary effects on international trade and investment created by state enterprises while at the …

The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets … tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in … particular when it comes to the effects that tax havens have for emerging markets like China and India. …