This paper explores implications of differential personal taxation for corporate investment and dividend decisions. The … personal tax advantage of dividend deferral causes shareholders to generally prefer greater investment in real assets under … shareholders in different tax brackets at times to disagree over optimal investment and dividend policies under internal financing …

investment of small entrepreneurial and larger managerial firms in different financial regimes that are largely in line with …

will be different for the two firm types. This in turn will affect the investment incentives and distort capital and labour …

border crossing investment is taxed relative to domestic investment and whether welfare gains can be achieved through … international tax coordination. We develop a a working horse model of multinational investment which allows to derive many of the …

taxes impair subsidiary-level investment efficiency. Consistent with internal agency conflicts between the central …-level investment efficiency while reducing the level of investment. Our paper provides timely empirical evidence to inform expectations …

This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … ineffective in attracting Investment in countries with poor Investment Climate. This is striking because it broadly supports …