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. …

We demonstrate that firms' investment and job creation are influenced by shareholder taxes on capital gains and … dividend. More importantly, the relation between shareholder taxes and firms' investment and job creation varies with financial … constraint that firms face. Less financially constrained firms show larger increases in capital investment than more financially …

This paper examines firm-level investment responses to exogenous changes in the forward looking user cost of capital …-temporal and inter-firm variation in UCCs and enabling an assessment of the short-run impact of UCC changes on investment behaviour …. This analysis shows that while tax-induced changes in the UCC have significantly affected investment behaviour among some …

We investigate the firm level investment responses to narrative shocks to average personal and corporate tax rates …

Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative …