Taxation and private investment: evidence for Chile

Corporate Taxation and Investment Evidence from the Belgian ACE Reform

inflation uncertainty and private investment: evidence from iran

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Essays on Taxation and Investment

This thesis consists of three essays that examine the impact of tax policy on firms’ decisions to invest in productive capital. The first chapter uses newly-collected data on transaction prices of used construction machinery to examine the impact and incidence of recent tax incentives for investment. Theory predicts that incentives applying only to new investment should drive a wedge equal to t...

Taxation and Bond Market Investment Strategies: Evidence from the Market for Government of Canada Bonds

This article shows that, contrary to the suggestion of some investment advisers, for an individual Canadian investor subject to personal income taxation, the after-tax yield on a discount bond is always higher than (or, at worst, equal to) the yield on a premium bond. * Of the Department of Economics, University of Alberta, Edmonton. We thank the editors of this journal and two anonymous review...

Investment Timing and Intensity under Progressive Taxation

This paper examines a firm’s investment intensity and timing decisions using a real options approach. The firm is endowed with a perpetual option to invest in a project at any time by incurring an irreversible investment cost at that instant. The amount of the irreversible investment cost determines the intensity of investment with decreasing returns to scale. The project generates a stream of ...