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Assessing tax relief from targeted investment tax incentives through corporate effective tax rates

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References

2002Evaluating Tax Policy for Location Decisions736 cited
2016Tax Policy and Heterogeneous Investment Behavior570 cited
1998The taxation of discrete investment choices400 cited
2008Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation383 cited
2012Empirical evidence on the effects of tax incentives322 cited
2019World Investment Report 2019159 cited
2022Building an Investment Tax Incentives database153 cited

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2022Civil Service Development Index64 cited
2022Tax Incentives and the Global Minimum Corporate Tax23 cited
2024The Global Minimum Tax and the taxation of MNE profit19 cited

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