effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in … US intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The … negative impact on tax revenues and investment in countries with close economic ties to the US. …

ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a … feature of an ACE regime is that it removes tax distortions on marginal investment and finance distortions. Yet, by narrowing …

I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the … investment alternatives get subsidized with tax credits the willingness to invest in the subsidized alternative increases …

Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies … and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs … deduct some of the investment costs from their taxable profits. The EIA may also reduce search costs by investors to find …

We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment … model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean ….S. multinationals rises substantially. These incentives also boost domestic investment, indicating complementarity between domestic and …

dynamics of important variables like firm value, dividend payout, and investment differs qualitatively depending on whether the … interpretation of the produced results. -- Tax reform ; anticipation effects ; investment ; economic growth ; welfare ; corporate …