This paper overviews the issues connected with proposals to spur investment using tax incentives. There are four main … investment incentives approach $100 billion. (3) Measures to spur investment are likely to have substantial effects. The lags are … possible to spur investment with only a small revenue cost. It is crucial to take account of the effect of anticipated policy …

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 …

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 …

This article discusses the effects of an asymmetric tax scheme on incremental and sequential investment strategies. The …