-income tax rate increases GDP, wages, consumption, investment, and business density. The trade balance is at the same time …

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 …

shifting related to intangible investment have emerged rapidly along the traditional use of transfer pricing and debt shifting … performing more profit shifting lower their average cost of capital and are thus able to attract more investment to the detriment …