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This paper estimates the direct effects of investment tax credits on firms' production behavior and the additional …
Persistent link: https://www.econbiz.de/10013470431
This paper estimates the direct effects of investment tax credits on firms' production behavior and the additional …
Persistent link: https://www.econbiz.de/10014278573
USA intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The … effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in … negative impact on tax revenues and investment in countries with close economic ties to the USA. …
Persistent link: https://www.econbiz.de/10014503784
influences corporate investment decisions employing data on firms' self-reported investment realizations, plans and revisions …. The results show that realized investment ratios decreased in years when state elections occurred relative to the average … investment ratio in years with no state election. Firms however seem to anticipate electoral uncertainty already when making …
Persistent link: https://www.econbiz.de/10011698363
There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...
Persistent link: https://www.econbiz.de/10011544333
I investigate how political uncertainty influences corporate investment decisions employing a unique panel dataset of … German manufacturing firms. I use data on firms' self-reported investment realizations, plans and revisions. The firm … government policies firms are faced with. I therefore augment the neo-classical investment model by a measure of political …
Persistent link: https://www.econbiz.de/10011539894
contributed positively to firms' survival during the recent global economic crisis. A positive effect on investment and labour …
Persistent link: https://www.econbiz.de/10013128074
transmission of bank distress to the real economy — in particular, to real investment and labor employment by non-financial firms … supply downsize their real investment and labor employment significantly. This effect is larger for firms that are unable to …
Persistent link: https://www.econbiz.de/10013014463
value of expected tax payments when incorporating taxes into investment decisions. But this traditional view ignores the … so, what this implies about business tax reform if the goal is to increase US investment. It develops a framework for … statutory tax rate would generate more US investment and growth than expensing — reducing the relevant tax rate on such …
Persistent link: https://www.econbiz.de/10012964796
present research, we assess the extent to which investment responsiveness to corporate taxation is inversely associated with … expected to cause additional tax distortions of foreign real investment. Using a firm-level dataset for the period 2001 …–2009, the results suggest that greater ability to shift profits out of highertax countries is associated with less investment …
Persistent link: https://www.econbiz.de/10012961591