shifting related to intangible investment have emerged rapidly along the traditional use of transfer pricing and debt shifting … performing more profit shifting lower their average cost of capital and are thus able to attract more investment to the detriment …

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 …

incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …

Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful … not been considered in previous studies on investment even though most (if not all) panel data sets on firms are … tax rate was partly compensated for by stricter depreciation allowances. Investment dynamics appear to be crucial for the …