The article deals with the psychological determinants of investment decisions made by an individual investor on the … the context of capital investment. The results of the nationwide survey of 564 individual investors are based on analyses …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial … business equity at the intensive margin, but decrease entrepreneurial investment at the extensive margin. To test these … due to tax avoidance or evasion, but increase investment in private businesses that are also worthwhile in the absence of …

cash flow hypothesis and signaling theory of dividends. Dividends and investment might be a tool to mitigate managerial … and investment. We analyzed 419 companies from the Warsaw Stock Exchange and covered the period of 2007-2020 with 4 …,760 firm-year observations. We prepared regression models for the dividend and investment ratio depending on the company …

In this paper we offer an analysis of the effects of uncertainty about future tax policy on irreversible investment …. The main message of the paper is that investment is not much affected by the degreee of tax policy uncertainty. This is … that reducing tax policy uncertainty is probably no magic bullet to increase private investment spending …