Evers, Lisa; Spengel, Christoph; Braun, Julia - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2015
metric used to evaluate the impact of taxation on investment is the cost of capital. The cost of capital is defined as the … private investment in individual member states. In particular, the tax systems may negatively impact private investment. A key … the cost of capital changed over the past 15 years? And third, what would be the effect of currently debated tax policy …