In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … only a small percentage of losses have been effectively offset. One potential reason for this puzzle is that stricter loss … find that the restrictions on the use of tax loss carry-back are rather ineffective while the newly introduced minimum …

In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … puzzle is that stricter loss offset restrictions have been introduced in recent years. I use a newly developed micro …, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided …

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 …

We estimate the impact of investment tax credit on firm fixed investment, using China's 2004 value-added tax reform … pilot that introduces a permanent 17%-tax credit for fixed investment in six industries in the Northeastern region. The tax … credit raises significantly fixed investment of eligible firms by 28 percent on average during 2004-2007 relative to 2001 …

of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …

of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …

' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in … base. In general, in the short term, no negative investment effects are caused by the TCR. This suggests that a part of the …, investment might also be fixed in the short-run for example due to long-lasting contracts. -- Thin capitalization ; earnings …