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We examine how a firms' investment behavior affects the investment of a neighboring firm. Economic theory yields … similar investment behavior within an area using OLS analysis. Exploiting time-variation in the rise of U.S. states' corporate … increases in local firms' investment reduces the investment of a local peer firm. This effect is more pronounced if local …
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This paper highlights the importance of different investment motives and to what extend they affect the responsiveness … to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and … this, we examine the effects of host-country corporate taxation on the volume of investment within related firms (i.e., the …
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This article discusses the effects of an asymmetric tax scheme on incremental and sequential investment strategies. The …
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Zusätzliche Investitionen von 57 Milliarden Euro würden bis 2033 entstehen, wenn die Körperschaftsteuer in Deutschland in fünf Schritten um insgesamt fünf Prozentpunkte gesenkt würde. Eine Simulation durch das IW Köln identifiziert auch Gewinne für die Arbeitnehmer.
Persistent link: https://www.econbiz.de/10014480794
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 …
Persistent link: https://www.econbiz.de/10010488037