We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the … capital spending of Belgian corporations, we focus on the indirect effect of taxes on investment via their impact on free cash …-flow. We use the systematic variation of the cash-flow sensitivity of investment between small and medium versus large firms to …

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 …

corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two … advantages. Firstly, investment is free of aggregation biases and secondly, the firm-level dimension allows asking whether the … individual observations. We find that corporate taxes distort investment decisions. The results are robust to the inclusion of …