government's goal of in-creasing the equity in German partnerships is not achieved. At the contrary, real invest-ment projects … real investment projects are realized, it is advantageous not to choose the tax privilege. In contrast to Germany, the … Austrian tax privilege turns out to favor real investment, because retained profits are taxed advanta-geously. Therefore …

This paper is an update of an earlier 2009 paper and analyzes the role of Tax Incentives in promoting investment, their …, the paper then examines the role of Investment Climate on the effectiveness of Incentives. Using cross-country data the … paper finds that fiscal Incentives are particularly ineffective in attracting Investment in countries with poor Investment …

This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … country experience with incentives having been used successfully to encourage investment in some countries while failing in …