This paper highlights the importance of different investment motives and to what extend they affect the responsiveness … to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and … this, we examine the effects of host-country corporate taxation on the volume of investment within related firms (i.e., the …

incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …

Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful … not been considered in previous studies on investment even though most (if not all) panel data sets on firms are … tax rate was partly compensated for by stricter depreciation allowances. Investment dynamics appear to be crucial for the …