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The investment effect of taxation : evidence from a corporate tax kink

Brockmeyer, Anne - In: Fiscal studies : the journal of the Institute for … 35 (2014) 4, pp. 477-509

Persistent link: https://www.econbiz.de/10011280971

Do corporate tax cuts increase investments?

Dobbins, Laura; Jacob, Martin - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 731-759

Persistent link: https://www.econbiz.de/10011601134

Do corporate tax cuts increase investments?

Brandstetter, Laura; Jacob, Martin - 2013

This paper studies the effect of corporate taxes on investment. Using firm-level data on German corporations, we … investigate the 2008 tax reform that cut corporate taxes by 10 percentage points. We expect heterogeneous investment responses … can increase corporate investment but have heterogeneous investment responses across firms. …

Persistent link: https://www.econbiz.de/10010211440

Profit shifting and investment effects : the implications of zero-taxable profits

Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - In: Journal of public economics 173 (2019), pp. 96-112

Persistent link: https://www.econbiz.de/10012160518

The effect of international income shifting on the link between real investment and corporate taxation

Marques, Mário; Pinho, Carlos; Montenegro, Tânia Menezes - In: Journal of international accounting auditing & taxation 36 (2019), pp. 1-16

Persistent link: https://www.econbiz.de/10012117794

Full expensing and the corporation tax base

Adam, Stuart; Miller, Helen - 2023

Persistent link: https://www.econbiz.de/10014414315

Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches

Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023

We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...

Persistent link: https://www.econbiz.de/10014345628