not been considered in previous studies on investment even though most (if not all) panel data sets on firms are … corporate income tax rate was partly compensated for by stricter depreciation allowances. Investment dynamics appear to be … crucial for the coefficients of cash flow variables in investment equations. While cash flow effects are present in the (first …

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment … old view of dividend taxation. -- corporate income taxation ; dividends ; investment ; tax reform …

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 …

income taxation on investment in case of binding and non-binding financial constraints. By employing two different sample … average tax rate to measure liquidity outflow through taxation that corporate taxation affects investment through changing … error-correction models. -- Investment cash flow sensitivity ; financial constraints , taxation ; effective average tax rate …

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 …

shown that if taxation affects the optimal timing of irreversible investment, then the discrete choice is distorted as well …

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 …

income taxation on investment in case of binding and non-binding financial constraints. By employing two different sample … average tax rate to measure liquidity outflow through taxation that corporate taxation affects investment through changing …

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment …