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 …

This paper demonstrates a new agency channel through which payout taxation affects corporate investment. Lower payout …

□ There has been growing public support for a tax hike as corporate investment remains stagnant despite the recent cut … investment. ○ Managerial decisions, including those on investment, are based on a diverse range of factors, encompassing not only … the corporate tax rate but also financial conditions and investment uncertainties. As such, corporate characteristics must …

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 … tests. Overall, it is concluded that the tax stimulus analyzed was ineffective in promoting investment in Colombia …

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 …

We demonstrate that firms' investment and job creation are influenced by shareholder taxes on capital gains and … dividend. More importantly, the relation between shareholder taxes and firms' investment and job creation varies with financial … constraint that firms face. Less financially constrained firms show larger increases in capital investment than more financially …

on deferred tax allowances and deferred tax assets. The effects on both investment to fixed/current assets are well taken … care of with embedded production functions and firm investment decisions change over time through the accumulated process …

between neighboring countries with Albania in the race of absorbing as much as more foreign investment, and the effect on the …