associated with better firm performance. Our analysis demonstrates that policy support that aims at stimulating investment only … investment bottlenecks arising from market imperfections, while remaining non-discriminatory with a view at what sort of capital …

SMPEs with positive taxable income increased investment, interest expense and productivity. SMPEs in taxable losses did not …

We investigate whether investment incentives work in less developed countries by exploiting the introduction of … accelerated depreciation (AD) for fixed asset investment in China as a natural experiment. In contrast to the large positive … stimulating Chinese firms' investment. Further, using confidential corporate tax returns from a large province, we find that firms …

In this paper we offer an analysis of the effects of uncertainty about future tax policy on irreversible investment …. The main message of the paper is that investment is not much affected by the degreee of tax policy uncertainty. This is … that reducing tax policy uncertainty is probably no magic bullet to increase private investment spending …