We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous …, but also to identify which types of investment (equipment, buildings, land) are are most affected (asset structure). Our … baseline results suggest that the DAL increased real gross investment by 16.0% to 19.9%. This aggregate effect is primarily …

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 …

) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from … the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across … associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to …

corporate taxes on productivity and investment. Applying a differences-in-differences estimation strategy which exploits … investment analysis, the results suggest that corporate taxes reduce investment through an increase in the user cost of capital …

Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends … it in two important respects. First, ETRs are calculated for an investment performed by an entity belonging to an MNE …. This paper feeds into the broader analysis of the investment impacts of the Pillar One and Pillar Two proposals. …

partly shoulder this burden, thereby, affecting corporate investment. Using a quasi-natural experiment, we show that … consumption taxes decrease investment. Firms facing more elastic demand decrease investment more strongly because they bear more …-country panel. We document two mechanisms underlying the investment response: reduced firms' profitability and lower aggregate …

be deduced from the high price that the withdrawal of fuel subsidy would bring and the resultant downward adjustment in … narrative method for its analysis. The study concludes that while fuel subsidy removal policy (in the short term) would have …