for both public and private investments. This paper examines whether fiscal policy and investment matters for GDP growth … private investment among selected African countries has a positive impact on GDP growth. The findings further indicate that …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial … due to tax avoidance or evasion, but increase investment in private businesses that are also worthwhile in the absence of … business equity at the intensive margin, but decrease entrepreneurial investment at the extensive margin. To test these …

If the government announces the termination of a subsidy paid for an irreversible investment under uncertainty …, investors might decide to realize their investment so as to obtain the subsidy. These investors might have postponed an … investment if future payment were assured. Depending on the degree of uncertainty and the time preference, the termination of the …

The Treasury has, at times, suggested giving greater consideration to reforms to narrow the Saving-Investment gap … what policy reforms could help to narrow the Saving-Investment gap in New Zealand. Lower per capita growth in the capital … include tax policy changes, a range of different retirement income policy settings and policies that affect the housing market …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

UK business investment is the lowest in the G7 and among the lowest in the developed world. Tax has a role to play in … shaping investment incentives, and the UK's corporate tax system is one of extremes. While the rate of corporation tax (19 … structural reform of corporation tax, which could address distortions to the allocation and financing of investment as well as …

This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by …

showing visible signs of strain and are, in many cases, performing less well than they were in 2010. Further tax rises and …