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The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
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In developed markets, the connection between financial reporting quality (FRQ) and enhanced investment efficiency is … concerns are addressed using 2SLS regression analysis. The findings disclose a positive influence of FRQ on investment …- and under-investment scenarios highlights a significant relationship between FRQ and investment efficiency in both …
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' investment decisions. Higher monetary policy rates affect firms' investment decisions by raising the costs of external financing … increase in monetary policy rates is associated with a reduction in corporate investment, particularly by smaller firms. …
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, firm-specific measure of uncertainty on firm investment and employment growth in the European Union. We find that … uncertainty has an economically significant negative effect on investment. Uncertainty is found to have an economically … significant negative effect on employment growth, as well. Firms perceiving uncertainty as a major investment impediment …
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