tests. Overall, it is concluded that the tax stimulus analyzed was ineffective in promoting investment in Colombia. …This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess … significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the …

conclude that the analyzed tax stimulus was ineffective to promote investment in Colombia …We use a yearly dataset of plant level investment in Colombian firms during the period 1997 to 2007, to assess the … statistically significant correlation between the boom observed in investment and the adoption of the tax policy. However the …

The paper assesses the role of taxes on investment in Colombian firms. The analysis is carried out at the firm level … the statutory tax rates, tax credits and incentives for corporate investment. The effect of corporate taxation on … investment is estimated by first determining the impact of taxation on the cost of capital by computing the effective marginal …

In this paper we analyze the impact of various minimum taxation concepts on corporate investment decisions. These … investments can be realized in the form of either a real or a financial investment. In a quantitative analysis we refer to the … interesting information for corporate investors having to decide on the location of an investment, and for tax reform discussions …

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …

corporate tax burden is likely to deter investment and to further encourage tax evasion in the future and therefore calls for a … fundamental business tax reform. This paper also reviews the other key elements of the capital income tax system in Colombia. This … Working Paper relates to the 2014 OECD Economic Survey of Colombia (www.oecd.org/eco/surveys/economic-survey-colombia.htm) …