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 …

source in Belgium. The Belgian differential taxation of saving vehicles distorts investment decisions, hampering the …

This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … impinging on the choice of investment location by multinational enterprises. Consistent with previous findings, the estimation …

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 …

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 …