business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … incentives were granted for investments in Eastern Germany before 1999. Using business establishments in Western Germany as … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with …

which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …

effective marginal tax rates and thus can show whether an investment is favoured or discriminated against by a simple comparison …

This study is the first empirical analysis to investigate the relationship between the investment behaviour of firms … resident in Germany and the empirically determined marginal tax rates developed by John R. Graham. It is based on the …

incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …