business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with … were cut back in 1997. Moreover, there was a significant reduction in building investment in the year after the expiration …

interest owed to foreign affiliates would not only affect multinationals' capital structure choice but also investment. An …-capitalization rules on capital structure choice and investment in the OECD and some further European countries in the time period between … loans. However, investment is found to be adversely affected. …