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The Investment Effect of Taxation: Evidence from a Corporate Tax Kink

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  • Anne Brockmeyer

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  • Anne Brockmeyer, 2014. "The Investment Effect of Taxation: Evidence from a Corporate Tax Kink," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 477-509, December.
    • Handle: RePEc:ifs:fistud:v:35:y:2014:i::p:477-509
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    Cited by:

    1. Glogowsky, Ulrich, 2021. "Behavioral responses to inheritance and gift taxation: Evidence from Germany," Journal of Public Economics, Elsevier, vol. 193(C).
    2. Alves, Pana & Dejuan, Daniel & Maurin, Laurent, 2019. "Can survey-based information help to assess investment gaps in the EU?," EIB Working Papers 2019/04, European Investment Bank (EIB).
    3. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    4. Brockmeyer,Anne & Hernandez,Marco, 2016. "Taxation, information, and withholding : evidence from Costa Rica," Policy Research Working Paper Series 7600, The World Bank.
    5. Helen Miller & Thomas Pope & Kate Smith, 2024. "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
    6. Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
    7. Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.

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