The Effects of Taxation on Investment: New Evidence from Firm Level Panel Data
Provides a discussion of the important tax changes affecting investment introduced in TRA'86. Concludes that the cost of capital innovations contributes to investment forecast innovations and that the effect of the cost of capital on equipment and structures investment is significant both economically and statistically.
Year of publication: |
1992
|
---|---|
Authors: | Cummins, Jason G. ; Hassett, Kevin A. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 45.1992, 3, p. 243-51
|
Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Accounting standards, information flow, and firm investment behavior
Cummins, Jason G., (1994)
-
Investment behavior, observable expectations, and internal funds
Cummins, Jason G., (2006)
-
A reconsideration of investment behavior using tax reforms as natural experiments
Cummins, Jason G., (1994)
- More ...