This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German …, measured by the responsiveness of future sales to current investment, reduces by 22.6-34.6%. This adverse effect of tax …

conduct, or its ‘social capital'. This paper firstly considers the relationship between tax policy and social capital … policies on the players in the tax system. The paper concludes that weaknesses in Australia's taxation laws have proved to be …

to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts … creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have … limited through the grant of tax priority because, contrary to the claims of priority's critics, the government is constrained …

In recent years R&D tax incentives have been characterized by increasing scale and spread on innovation activity …. Approaches to integrated R&D tax incentives into "recipes" for long-term growth and competitiveness were developed and tested in … many countries. For example, only 12 OECD members employed R&D tax incentives in 1995, but 27 members do so in 2013 (as …

This report presents new evidence on the impact of R&D tax incentives and direct funding of business R&D, drawing on …-19). This “distributed” approach facilitates a harmonised analysis of confidential business R&D and tax relief microdata in 20 … OECD countries. microBeRD provides new insights into the effectiveness of R&D tax incentives in encouraging business R&D in …

agricultural income norms, calculated as regional averages and which are flat baseamounts for tax and health insurance contribution …, but one can notice that tax revenues collected for the State Budget from the taxation of rental income increased almost … a lower tax burden than in case of taxing farm incomes of individual exploitation, but on the another hand to the …

Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

This study develops and validates an ex-ante measure of firm-specific overall tax risk. We define tax risk as the … potential that current actions or activities, or the failure to take actions or pursue activities, will lead to future tax … outcomes that are different from expectations. Tax risk arises from the interaction of economic risk and tax law uncertainty …

We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non …-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the … efforts in tax policy and tax administration, and information sharing about governments' tax practices. The paper discusses …