Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries … circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We … the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and …

investment in a setting with lumpy investment outlays. Concentrating on the case where investment increases the regulatory asset … base, we distinguish between price-based regulation and cost-based regulation. Under cost-based regulation, investment … triggers a change of regulated prices, whereas, under price-based regulation, investment does not affect them. To motivate …

I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the … investment alternatives get subsidized with tax credits the willingness to invest in the subsidized alternative increases …

ownership and capital demand adjustment in host countries. The author estimates a dynamic structural model of investment on a …