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Consumption Taxes and Corporate Investment

Citations

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Cited by:

  1. Lisa De Simone & Marcel Olbert, 2026. "How do multinational companies respond to destination-based consumption taxes?," Review of Accounting Studies, Springer, vol. 31(1), pages 413-452, March.
  2. Amberger, Harald & Gallemore, John & Wilde, Jaron, 2025. "Corporate tax system complexity and investment sensitivity to tax policy changes," arqus Discussion Papers in Quantitative Tax Research 300, arqus - Arbeitskreis Quantitative Steuerlehre.
  3. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
  4. Liu, Xiufen & Yu, Weizhen & Chen, Zixuan, 2024. "Adjustments in VAT rates and business innovation: Empirical insights from China," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 659-672.
  5. Hillmann, Lisa, 2023. "Dividend taxation and the ownership structure of private firms," Journal of Corporate Finance, Elsevier, vol. 79(C).
  6. Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2025. "How do corporate tax hikes affect investment allocation within multinationals?," Review of Finance, European Finance Association, vol. 29(2), pages 531-565.
  7. Feng, Cong & Fay, Scott & Kashmiri, Saim, 2022. "The value relevance of descriptive R&D intensity," Journal of Business Research, Elsevier, vol. 139(C), pages 1394-1407.
  8. Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020. "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research 248, arqus - Arbeitskreis Quantitative Steuerlehre.
  9. Dmytro Boyarchuk & Christopher A. Hartwell & Marek Dabrowski & Lyubov Akulenko & Dmytro Naumenko & Olena Pavlenko & Volodymyr Dubrovskiy & Andriy Savarets & Andriy Boytsun & Dmytro Yablonovskyi & Yvon, 2023. "Economic priorities in post-war Ukraine," CASE Reports 0506, CASE-Center for Social and Economic Research.
  10. Hillmann, Lisa & Jacob, Martin, 2025. "The effect of limited tax loss carryforwards on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  11. Liu, Xiufen & Fang, Hongsheng & Zhao, Lexin & Xu, Wenli, 2023. "Do VAT cuts help stabilize employment? Evidence from China’s VAT rate reform," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 190-207.
  12. John Gallemore & Martin Jacob, 2020. "Corporate Tax Enforcement Externalities and the Banking Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(5), pages 1117-1159, December.
  13. Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023. "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, vol. 80(C).
  14. Zhao, Lexin & Peng, Gang & Feng, Qianbin, 2024. "VAT rate cut and corporate maturity mismatch: Evidence from China's VAT rate reform," International Review of Financial Analysis, Elsevier, vol. 93(C).
  15. Ye, Yongwei & Kong, Dongmin & Li, Renzhi & Li, Xiaofan & Tao, Yunqing, 2024. "Online judicial auction, loan availability, and corporate investment in China," The British Accounting Review, Elsevier, vol. 56(6).
  16. Li, Fan & Liu, Chengjun & Wang, Wenche, 2025. "The impact of value-added tax reform on small and medium-sized firm innovation: Evidence from China," Journal of Asian Economics, Elsevier, vol. 98(C).
  17. Umar Farooq & Mosab I. Tabash & Ahmad A. Al-Naimi & Krzysztof Drachal, 2022. "Corporate Investment Decision: A Review of Literature," JRFM, MDPI, vol. 15(12), pages 1-17, December.
  18. Kira Zerwer, 2024. "VAT do you eat? Green consumption taxes and firms' market share," Journal of Agricultural Economics, Wiley Blackwell, vol. 75(2), pages 504-523, June.
  19. Jacob, Martin & Vossebürger, Robert, 2022. "The role of personal income taxes in corporate investment decisions," Journal of Corporate Finance, Elsevier, vol. 77(C).
  20. Jiang, Kangqi & Chen, Zhongfei & Rughoo, Aarti & Zhou, Mengling, 2022. "Internet finance and corporate investment: Evidence from China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
  21. Liu, Lihua & Cao, Lele & Cao, Yuqiang & Lu, Meiting & Shan, Yaowen, 2024. "VAT credit refunds and firm productivity: Evidence from China's VAT reform," International Review of Financial Analysis, Elsevier, vol. 93(C).
  22. Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023. "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 277, arqus - Arbeitskreis Quantitative Steuerlehre.
  23. Jan Hagemejer & Grzegorz Poniatowski & Agnieszka Pechcińska & Mehmet Burak Turgut & Adam mietanka, 2021. "Inwestycje i ich determinanty a wzrost gospodarczy Polski w dlugim okresie," CASE Reports 0505, CASE-Center for Social and Economic Research.
  24. Erbertseder, Thilo & Jacob, Martin & Taubenböck, Hannes & Zerwer, Kira, 2025. "How effective are emission taxes in reducing air pollution? A satellite-based case study for Spain," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 1037-1063.
  25. Hongsheng Fang & Lexin Zhao & Xiufen Liu, 2024. "Value‐added Tax and Leverage: Evidence from China's Value‐added Tax Rate Reform," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 32(2), pages 200-234, March.
  26. Meyer, Niklas & Wulff, Thorben, 2025. "The impact of corporate taxes on (renewable) power generation capacity," Energy Economics, Elsevier, vol. 151(C).
  27. Jacob, Martin, 2021. "Dividend taxes, employment, and firm productivity," Journal of Corporate Finance, Elsevier, vol. 69(C).
  28. Li, Wenjing & Peng, Yuanhuai & Sun, Hanwen & Tan, Youchao, 2025. "Trade shocks and investment efficiency," Journal of Corporate Finance, Elsevier, vol. 93(C).
  29. De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025. "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  30. Hayley Pallan, 2022. "Do Investors Care About Consumption Taxes? Evidence from Equities in Advanced and Emerging Economies," IHEID Working Papers 14-2022, Economics Section, The Graduate Institute of International Studies.
  31. Lester, Rebecca & Olbert, Marcel, 2025. "Firms’ real and reporting responses to taxation: A review," Journal of Accounting and Economics, Elsevier, vol. 80(2).
  32. Wang, Kai & Wei, Yixuan, 2025. "Digital regulation and firm productivity: Evidence from a quasi-natural experiment in China," Economic Modelling, Elsevier, vol. 152(C).
  33. Ishida, Souhei & Ogoe, Satoshi & Suzuki, Katsushi, 2023. "Earnings management, horizon problem, and advisor posts for retiring CEOs," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
  34. Bruehne, Alissa & Jacob, Martin & Schütt, Harm, 2025. "Technological changes and countries’ tax policy design: Evidence from anti-tax avoidance rules," Other publications TiSEM 748e1c3d-7b53-447d-9637-5, Tilburg University, School of Economics and Management.
  35. Boyd, Naomi & Li, Shenru & Wang, He (Helen) & Wang, Xianjue, 2025. "Fiduciary duty and corporate social responsibility: Evidence from corporate opportunity waiver," Journal of Banking & Finance, Elsevier, vol. 173(C).
  36. He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan, 2022. "Does differential taxation of short-term relative to long-term capital gains affect long-term investment?," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  37. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
  38. Guo, Yue Mei & Li, Xiao, 2023. "The impact of greater VAT tax neutrality on total factor productivity: Evidence from China’s VAT credit refund reform in 2018," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 922-936.
  39. Luca Menicacci, 2025. "Real effects of investment tax incentives: evidence from Italian private firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 409-451, June.
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