In this paper we analyze the impact of various minimum taxation concepts on corporate investment decisions. These … investments can be realized in the form of either a real or a financial investment. In a quantitative analysis we refer to the … interesting information for corporate investors having to decide on the location of an investment, and for tax reform discussions …

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 …

on deferred tax allowances and deferred tax assets. The effects on both investment to fixed/current assets are well taken … care of with embedded production functions and firm investment decisions change over time through the accumulated process …