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 …

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 …

tax policy. …

-saving technologies and sustainable energy production. This so-called Energy Investment Tax Allowance (EIA in Dutch) reduces up … production durable d’énergie. Appelé Energy Investment Tax Allowance (déduction fiscale au titre des investissements énergétiques …Since 1997, the Netherlands has had a tax allowance scheme that was introduced to promote investments in energy …

tax policy. …

Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While at the … Treasury, Bradford was involved in producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two … models for fundamental income tax reform. One is based on the Haig-Simons income concept, which still dominates American …