Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the … both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the … cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business …

empirical analysis showing that terms-of-trade and saving/investment behaviour seem to have driven the euro exchange rate over …

corporate taxes on productivity and investment. Applying a differences-in-differences estimation strategy which exploits … investment analysis, the results suggest that corporate taxes reduce investment through an increase in the user cost of capital …

product market, concerning in particular entry barriers, are negatively related to investment. The implications of our … analysis are clear: regulatory reforms, especially those that liberalise entry, are very likely to spur investment ... …

This paper analyses how different tax policies can affect investment and productivity. To address this question the … differently by taxation. Investment is shown to respond negatively to an increase in the corporate tax rate and a decrease in …