Windfalls? Costs and benefits of investment tax incentives due to financial constraints
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DOI: 10.1016/j.jcorpfin.2023.102469
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References listed on IDEAS
- Lei Zhang & Yuyu Chen & Zongyan He, 2018. "The effect of investment tax incentives: evidence from China’s value-added tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 913-945, August.
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"Financial constraints and firm tax evasion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
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Cited by:
- Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025. "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research 288, arqus - Arbeitskreis Quantitative Steuerlehre.
- Hiroki Kato & Tsuyoshi Goto & Youngrok Kim, 2023.
"Tax-Price Elasticities of Charitable Giving and Selection of Declaration: Panel Study of South Korea,"
Discussion Papers in Economics and Business
23-05, Osaka University, Graduate School of Economics.
- KATO, Hiroki & GOTO, Tsuyoshi & KIM, Youngrok, 2023. "Tax-Price Elasticities of Charitable Giving and Selection of Declaration : Panel Study of South Korea," Discussion paper series HIAS-E-134, Hitotsubashi Institute for Advanced Study, Hitotsubashi University.
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More about this item
Keywords
Financial constraint; Investment tax incentive; Tax claim; Cash holdings;All these keywords.
JEL classification:
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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