tests. Overall, it is concluded that the tax stimulus analyzed was ineffective in promoting investment in Colombia. …This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess … significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the …

conclude that the analyzed tax stimulus was ineffective to promote investment in Colombia …We use a yearly dataset of plant level investment in Colombian firms during the period 1997 to 2007, to assess the … statistically significant correlation between the boom observed in investment and the adoption of the tax policy. However the …

The paper assesses the role of taxes on investment in Colombian firms. The analysis is carried out at the firm level … the statutory tax rates, tax credits and incentives for corporate investment. The effect of corporate taxation on … investment is estimated by first determining the impact of taxation on the cost of capital by computing the effective marginal …

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …

We examine how a firms' investment behavior affects the investment of a neighboring firm. Economic theory yields … similar investment behavior within an area using OLS analysis. Exploiting time-variation in the rise of U.S. states' corporate … increases in local firms' investment reduces the investment of a local peer firm. This effect is more pronounced if local …

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 …