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Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden …. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average …
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-being of residents. A provision of the Tax Cuts and Jobs Act aimed to spur private investment in low-income areas called … Opportunity Zones (OZs). We evaluate the impact of OZs on investment using data on the near-universe of commercial retail, office … estimates of the effect of OZ eligibility on census tract-level investment. Additional data from MasterCard show no robust …
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