for investment in equipment and find that the responsiveness of Swedish firms to the user cost is quite similar to that … impact of the reform on investment is likely to have been minor and had little to do with the contemporaneous sharp drop in … investment …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … 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. …

investment. The associated revenue losses are large, and benefits in terms of new investment have been limited, raising doubts … across financing source; and that METRs on investment are larger than the overall distortion on capital, with a substantial …