As an incentive to increase high-impact investment and boost growth, the German Federal Government is planning to … end after two years, there is a risk that business investment could tail off at a crucial time, when post-COVID-19 …

investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East … from large firms. There is only weak evidence of subsidy shopping but stronger evidence of investment shifting to years …

We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous …, but also to identify which types of investment (equipment, buildings, land) are are most affected (asset structure). Our … baseline results suggest that the DAL increased real gross investment by 16.0% to 19.9%. This aggregate effect is primarily …

-up investment decisions. We find that, although tax rates are usually higher than the developed countries’ ones, taxation has an …

allowing for the possibility that policymakers also may be influenced by the rent-seeking (lobbying) behavior of businesses …

prominent role in shaping public policy by lobbying. In this paper, I present a theoretical framework that accounts for these … when receiving subsidies and lobbying is costly. Due to firm heterogeneity, a within-industry conflict between receiving … and non-receiving firms arises. This conflict creates lobbying incentives for large firms and delivers novel results …

allowing for the possibility that policymakers also may be influenced by the rent-seeking (lobbying) behavior of businesses …