It is well-known that taxes affect risky investment decisions. Analytical studies indicate that tax rate increases can … foster (accelerate) investment if there is flexibility, in particular when an exit option is available. We design an … underlying model, we find accelerated investment, which is often considered as an increased willingness to invest, on tax rate …

It is well-known that taxes affect risky investment decisions. Analytical studies indicate that tax rate increases can … foster (accelerate) investment if there is flexibility, in particular when an exit option is available. We design an … underlying model, we find accelerated investment, which is often considered as an increased willingness to invest, on tax rate …

I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the … investment alternatives get subsidized with tax credits the willingness to invest in the subsidized alternative increases …

This paper provides causal evidence on the impact of succession taxes on firm investment decisions and transfer of … and show that succession taxes lead to more than a 40% decline in investment around family successions, slow sales growth …