This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions …. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative … impact on the optimal real investment alternative compared to the optimal financial investment alternative indicates the …

condition for investment neutrality to hold. …

economic growth and development through taxation. In the literature, the debate on how effective taxes are as a tool for … on economic growth. This article investigates the effect of taxation on economic growth in Tanzania using the recently …