-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes …

We study the role of competition for the hold-up problem in foreign direct investment in resource-based industries. The … host country government is not only unable to commit not to expropriate investment ex post, but is also unable to commit to … higher investment levels and increases host country revenues, but hurts profits of international investors …

We investigate the potential for statistical forecasting of aggregate oil and gas investment on the Norwegian … random walk benchmark in an out-of-sample environment. Second, lags of investment growth, crude oil price growth and realized … volatility is found to be adequate predictors for the investment growth. Finally, there is a clear benefit from re-estimating the …

The optimal investment to mitigate climate change crucially depends on the discount rate used to evaluate the … investment's uncertain future benefits. The appropriate discount rate is a function of the horizon over which these benefits … accrue and the riskiness of the investment. In this paper, we estimate the term structure of discount rates for an important …

-verifiable managerial effort enhances taxable profits. We show that investment changes following a rise in dividend taxes might not be … investment response, in contrast to insights from previous literature. We provide a testable implication to infer the mode of … investment finance from investment responses. Furthermore, we show that imposing income tax on managerial incentive pay is …

This paper investigates the relationship linking investment (capital stock) and structural policies. Using a panel of … with less investment (lower capital stock). The paper also sheds light on the existence of non-linear effects of product …, barriers to entrepreneurship and barriers to trade and investment) tend to amplify the negative relationships between product …

.2% higher today if productivity-enhancing investment intensity had remained at its pre-crisis level …

the investment decisions made by the companies, while acknowledging for the fact that the companies may report … strategically to the government. An important issue is how tax deductions are to be treated in investment analysis. A discrepancy … arises here between assumptions made in some areas of tax theory and the actual investment analyses conducted by the …