Endogenous Timing and the Taxation of Discrete Investment Choices
By P. Panteghini. Social Science Research Network, 2002
143 citations recorded by the source corpus.
This article discusses the effects of taxation on the discrete choice of alternative projects. In particular, it is shown that if taxation affects the optimal timing of irreversible investment, then the discrete choice is distorted as well. This result has both methodological and political implications.
View Paper: https://www.semanticscholar.org/paper/e7b255602043a0c25f30c19f3aab53aa48aeef12
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- Nicholas Bloom
- John Van Reenen
- Rachel Griffith
- Philippe Aghion
- Josette Rabesona
- David P. Carey
- Ufuk Akcigit
- Alexander Klemm
Citations in the corpus
- Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2001, unknown): “Devereux and Griffith (1998b) also find a significant adverse impact of the average effective tax rate on the probability of US firms locating in either France, Germany or the UK.”
- FDI and Taxation: A Meta-Study (2011, unknown): “Their results confirm the results of Devereux and Griffith (1998) regarding the irrelevance of the EMTR in discrete location decisions.”
- Tax Ratios on Labour and Capital Income and on Consumption (2003, methodology): “This approach, which is used in OECD Taxing Wages to calculate average effective tax rates on labour and in Devereux and Griffith (1998) to calculate average effective tax rates on capital, requires a great deal of detailed information and the combination of many individual cases to obtain…”
- Evaluating Tax Policy for Location Decisions (2002, unknown): “A description of the tax systems used to calculate the effective tax rates is available in Chennells and Griffith (1997), Devereux and Griffith (1998b), and Devereux, Lammersen and Spengel (2000).”
- Infrastructure Endowment and Corporate Income Taxes as Determinants of Foreign Direct Investment in Central- and Eastern European Countries (2007, unknown): “Variables of main interest Taxes Concerning the first variable of main interest, taxes, we use effective average tax rates on a bilateral basis (beatr) in the spirit of Devereux and Griffith (1999).”
- Do R&D tax credits work? Evidence from a panel of countries 1979–1997 (2002, background): “This approach has been extended in numerous ways in , inter alia , King ( 1974 ) , Auerbach ( 1979 ), Keen ( 1991 ) , OECD ( 1991) , Devereux and Pearson ( 1995) and Devereux and Griffith ( 1998 ) .”