. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but …

business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with … were cut back in 1997. Moreover, there was a significant reduction in building investment in the year after the expiration …

and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs … deduct some of the investment costs from their taxable profits. The EIA may also reduce search costs by investors to find … revenues to subsidise investment in energy-efficient technologies and renewable energy is not very different from using on …

This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … ineffective in attracting Investment in countries with poor Investment Climate. This is striking because it broadly supports …

This paper develops and tests the hypothesis that accounting rules mitigate the impact of tax policy on firm investment … flows and accounting profits. The cost of capital and the impact of tax incentives for investment both depend on the weight … affect accounting profits. Investment tax credits, which do affect accounting profits, have more impact on investment than …

This paper examines the corporate investment effect of a time limit on the use of net operating losses (NOLs). We …: when the use of NOLs is restricted in time (unrestricted), firms facing losses increase (do not increase) investment. This … effect is stronger for firms with shorter investment horizons, in more profitable industries, and with less volatile profits …

We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the … capital spending of Belgian corporations, we focus on the indirect effect of taxes on investment via their impact on free cash …-flow. We use the systematic variation of the cash-flow sensitivity of investment between small and medium versus large firms to …

corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two … advantages. Firstly, investment is free of aggregation biases and secondly, the firm-level dimension allows asking whether the … individual observations. We find that corporate taxes distort investment decisions. The results are robust to the inclusion of …