This paper studies the effects of investment tax credits on firms’ input choices by exploitinga sudden shift in the tax … significant increase in both investment and employment, with implied elasticities with respect to capital costs of 2.8 and 1 … evidence that the average firm adjusts its skill mix or occupational structure, firms in industries with higher investment …

-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and … composition of tax depreciation and tax investment allowances for 2014-17. An estimate is offered of the cost to the treasury of …

This paper develops and tests the hypothesis that accounting rules mitigate the impact of tax policy on firm investment … flows and accounting profits. The cost of capital and the impact of tax incentives for investment both depend on the weight … affect accounting profits. Investment tax credits, which do affect accounting profits, have more impact on investment than …

This paper examines the corporate investment effect of a time limit on the use of net operating losses (NOLs). We …: when the use of NOLs is restricted in time (unrestricted), firms facing losses increase (do not increase) investment. This … effect is stronger for firms with shorter investment horizons, in more profitable industries, and with less volatile profits …

In this paper we first analyze theoretically how the investment climate affects the impact of the corporate tax rate on … investment. We do so in a model where the tax revenues are used to improve the investment climate. We find that if the investment … an improvement of the investment climate increases the opposition of capital to a rise in the tax rate. This is only the …

uptake of renewable heating systems, we use unique data on a federal government subsidy scheme and exploit geographic …

This paper investigates the effect of awarding a second investment grant to the same firm. We implement a Regression … and their scores to firms' performance. Overall, our results show a positive and significant impact of an investment grant …