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Lumpy investment and corporate tax policy

Miao, Jianjun; Wang, Pengfei - In: Journal of money, credit and banking : JMCB 46 (2014) 6, pp. 1171-1203

Persistent link: https://www.econbiz.de/10010466620

The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms

Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737

Persistent link: https://www.econbiz.de/10009509832

Corporate taxation and investment : evidence from the Belgian ACE reform

Moore, Nils aus dem - 2014

We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the … capital spending of Belgian corporations, we focus on the indirect effect of taxes on investment via their impact on free cash …-flow. We use the systematic variation of the cash-flow sensitivity of investment between small and medium versus large firms to …

Persistent link: https://www.econbiz.de/10010488037

The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis

Petutschnig, Matthias; Rünger, Silke - 2017

of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …

Persistent link: https://www.econbiz.de/10011707045

The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis

Petutschnig, Matthias; Rünger, Silke - 2017

of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction …

Persistent link: https://www.econbiz.de/10011747429

Dividend taxes and corporate choice : evidence from 2015 tax cut in South Korea

Lee, Seung Chul; Park, S. Saeyeul - In: Pacific-Basin finance journal 79 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014463131

Tax policy and lumpy investment behaviour : evidence from China's VAT reform

Chen, Zhao; Jiang, Xian; Liu, Zhikuo; Suárez Serrato, … - In: The review of economic studies : RES 90 (2023) 2, pp. 634-674

Persistent link: https://www.econbiz.de/10014319953

Payout taxes and the allocation of investment

Becker, Bo; Jacob, Marcus; Jacob, Martin - In: Journal of financial economics 107 (2013) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10009715183

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Persistent link: https://www.econbiz.de/10013341814

C and S corporation banks : did Trump's tax reform lead to differential effects?

Hoang Ha Nguyen Thi; Weichenrieder, Alfons J. - 2021

The US Tax Cuts and Jobs Act (TCJA) led to a drastic reduction in the corporate tax and improved the treatment of C corporations compared to S corporations. We study the differential effect of the TCJA on these types of corporations using key economic variables of US banks, such as the number of...

Persistent link: https://www.econbiz.de/10012697714