Taxation and Business Behavior: A Review of the Recent Literature

Kevin A. Hassett · Kathryn Newmark

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Corporate Taxation and Avoidance Economic and Fiscal Studies Fiscal Policy and Economic Growth

Abstract

This chapter examines the nature of tax effects on investment decisions and reviews various controversies that arose in the early literature on taxes and investment. It reviews recent theoretical and empirical research that assesses the impact of major changes in tax structure in the United States as well as tax reform in other countries prompted by international tax competition. It cites some recent convergence in views regarding how taxes affect investment decisions, looks at dividend tax and partial expensing, and discusses developments in international taxation and investment behavior (including foreign direct investment, tax avoidance, and intangibles).

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2018Determinants of tax incentives for investment activity of enterprises 2020How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?2007A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 2007A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior

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