business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial … due to tax avoidance or evasion, but increase investment in private businesses that are also worthwhile in the absence of … business equity at the intensive margin, but decrease entrepreneurial investment at the extensive margin. To test these …

for both public and private investments. This paper examines whether fiscal policy and investment matters for GDP growth … private investment among selected African countries has a positive impact on GDP growth. The findings further indicate that …

investment incentives of tax law asymmetries. Integrating an initial loss carryforward at the time of investment creates a …This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions …. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative …