and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs …Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies … deduct some of the investment costs from their taxable profits. The EIA may also reduce search costs by investors to find …

ratio of tax revenue to GDP and the domestic savings ratio. …

The paper studies the effects of tax policy on venture capital activity. Entrepreneurs pursue a single high risk … managerial advice. It considers differential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …, progressive taxation as well as investment and output subsidies to the entrepreneurial sector. …

investment incentives of tax law asymmetries. Integrating an initial loss carryforward at the time of investment creates a …This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions …. Investment can be realized in the investor's domestic business, in a foreign branch or in a foreign subsidiary. The relative …

uncertainty, because investors use simplified models for computing an investment project's tax base and anticipate the actual tax … effects of tax base and tax rate uncertainty, the investment's tax payment is modelled as a stochastic process that may be … correlated with the project's cash flows. I show that increased uncertainty of tax payments has an ambiguous impact on investment …