of view (overall surplus) by changing the firm's investment decision when profit shifting motivations induce the firm to …

provides the first evaluation of 1) whether public R&D funding stimulates additional R&D investment in subsidiaries, 2) whether …

In this paper we first analyze theoretically how the investment climate affects the impact of the corporate tax rate on … investment. We do so in a model where the tax revenues are used to improve the investment climate. We find that if the investment … an improvement of the investment climate increases the opposition of capital to a rise in the tax rate. This is only the …

Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden …. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average …

Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely …

investment on firms that lose money. I model firm investment decisions in a setting featuring financing constraints and … carrybacks and carryforwards of operating losses. I estimate investment responses to tax incentives allowing effects to vary with …