Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)

Seppo Kari, Jussi Laitila and Olli Ropponen

No 18, EconPol Working Paper from ifo Institute - Leibniz Institute for Economic Research at the University of Munich

Abstract: The European Commission’s Allowance for Growth and Investment (AGI) has proposed investment incentives in its two-step approach towards the Common Consolidated Corporate Tax Base (CCCTB). In this latest EconPol working paper, the authors demonstrate that the AGI strengthens investment incentives in high-tax countries and decreases the CCCTB-induced investment push towards low-tax countries. They also demonstrate that the AGI decreases tax competition and that a sufficiently generous AGI reduces tax competition between countries when introduced with the CCCTB.

Date: 2018
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Citations: View citations in EconPapers (3)

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Working Paper: Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI) (2018)
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