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 …

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

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 …

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 …

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

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 …

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 …

This study examines whether U.S. effective tax rates on foreign income of U.S. multinationals (MNCs) vary according to … the favorability of U.S. macroeconomic conditions relative to those of non-U.S. countries. We use the pre-Tax Cuts and … Jobs Act of 2017 regime as our setting and present evidence that U.S. effective tax rates on foreign earnings are higher …