, but does not have the same positive effect on non-high tech firms. These results indicate that tax incentives alone may …

This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German … increasing investment quantity, as shown by prior literature, tax incentives such as bonus depreciation substantially reduce the …

Prior studies that examine the effect of managerial incentives on investment or misreporting decisions typically hold … types of incentives likely depend on firm characteristics that create opportunities to respond to those incentives. Using … year-end tax expense manipulations as our setting, we examine the extent to which equity incentives, firm characteristics …

managers' incentives to invest in tax avoidance schemes that facilitate rent extraction. The second explanation predicts that …

I estimate the impacts of recently-popular U.S. state film incentives on filming location, film industry employment …, wages, and establishments, and spillover impacts on related industries. I compile a detailed database of incentives … outcomes in states before and after they adopt incentives, relative to similar states that did not adopt incentives over the …

We examine whether VC-backed startups respond to R&D tax incentives by attempting to scale R&D activities through … of higher quality, but also subsequently file more patents with new inventors. Our findings reveal that tax incentives …

This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … Climate on the effectiveness of Incentives. Using cross-country data the paper finds that fiscal Incentives are particularly …