business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with … were cut back in 1997. Moreover, there was a significant reduction in building investment in the year after the expiration …

) – introduced in the Netherlands during the 2009-2011 economic crisis. Our simulation results show DTD, which allows firms to … policy that permits firms to postpone depreciation, as well as to accelerate, may stimulate investment …

The empirical investment literature provides evidence on financing constraints mostly by estimating investment cash … external capital and subsequent investment levels. Based on the theoretical findings, I provide empirical evidence from a … effect on the probability of being financially restricted. -- Capital Constraints ; Taxation ; Investment ; Cash Flow ; Firm …

The paper assesses the role of taxes on investment in Colombian firms. The analysis is carried out at the firm level … the statutory tax rates, tax credits and incentives for corporate investment. The effect of corporate taxation on … investment is estimated by first determining the impact of taxation on the cost of capital by computing the effective marginal …

of view (overall surplus) by changing the firm's investment decision when profit shifting motivations induce the firm to …