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 … increasing investment quantity, as shown by prior literature, tax incentives such as bonus depreciation substantially reduce the …

various fiscal incentives. Specifically, many Asian countries persistently keep their tax rates competitive. To empirically … investigate the relationship between the two variables, this paper examines the impact of fiscal incentives on FDI using panel … coordination between ASEAN countries in determining the optimal size and scope of these tax rates and other investment incentives …

Recent years have seen an unprecedented increase in the provision of R&D tax incentives. A growing empirical literature … suggests that R&D tax incentives are instrumental in raising domestic R&D activity. In policy debates this finding is often … interpreted to lend support to the notion that R&D tax incentives increase national welfare by internalizing knowledge spillovers …