In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … the theoretical literature, there is empirical evidence for strong and significant effects of the bonus depreciation …

tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the … depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances … implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid …

degressiven Abschreibung) auf die Kapitalkosten in Deutschland auswirken? … measures (e.g. the re-introduction of reduced-balance depreciation) on the cost of capital in Germany? … Steuersysteme könnten sich negativ auf private Investitionen auswirken. Kapitalkosten stellen eine wichtige Messgröße für die …

and tax-permitted depreciation, is considered. Both convex and concave survival functions can be accommodated. Three …-relevant accounting capital and true depreciation, (ii) mis-indexation of depreciation allowances, (iii) incomplete deductibility of …-exponential depreciation schedules are forced, by `approximation devices', to fit into the exponential decay schedule. -- Capital taxation …