Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden …. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average …

We show that credit supply shocks have a strong impact on firm-level as well as aggregate investment by applying the … are found to impair firm-level investment in all firms in our sample, but in particular for small firms and those with no … 20–40% of aggregate investment dynamics. …