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Tax incentives and business investment : evidence from German bonus depreciation

Eichfelder, Sebastian; Schneider, Kerstin - 2014

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 incentives were granted for investments in...

Persistent link: https://www.econbiz.de/10010354738

Impure prosocial motivation in charity provision : warm-glow charities and implications for public funding

Scharf, Kimberley Ann - 2013

We show that warm-glow motives in provision by competing suppliers can lead to inefficient charity selection. In these situations, discretionary donor choices can promote efficient charity selection even when provision outcomes are non-verifiable. Government funding arrangements, on the other...

Persistent link: https://www.econbiz.de/10010210695

Missing events in event studies : identifying the effects of partially-measured news surprises

Gürkaynak, Refet S.; Kısacıkoğlu, Burçin; Wright, … - 2018

Macroeconomic news announcements are elaborate and multi-dimensional. We consider a framework in which jumps in asset prices around macroeconomic news and monetary policy announcements reflect both the response to observed surprises in headline numbers and latent factors, reflecting other...

Persistent link: https://www.econbiz.de/10011900777

US municipal green bonds and financial integration

Caporale, Guglielmo Maria; Spagnolo, Nicola - 2023

This paper examines mean and volatility spillovers between four green municipal bonds issued by the US states of California, Colorado, Columbia and Ohio, and the role played by the recent Covid-19 pandemic and the COP policy announcements respectively. Specifically, four-variate VAR-GARCH-BEKK...

Persistent link: https://www.econbiz.de/10014234020

Taxes and pensions

Diamond, Peter A. - 2009

Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...

Persistent link: https://www.econbiz.de/10003850157

Corporate tax policy and international mergers and acquisitions : is the tax exemption system superior

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007

Persistent link: https://www.econbiz.de/10003462114

State investment tax incentives : a zero-sum game?

Chirinko, Robert S. (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003462863

Quantifying optimal growth policy

Grossmann, Volker; Steger, Thomas M.; Trimborn, Timo - 2010

The optimal mix of growth policies is determined within a comprehensive endogenous growth model. The analysis captures important elements of the tax-transfer system and accounts for transitional dynamics. Currently, for calculating corporate taxable income US firms are allowed to deduct...

Persistent link: https://www.econbiz.de/10003977338

Tax competition among U.S. states : racing to the bottom or riding on a seesaw?

Chirinko, Robert S.; Wilson, Daniel J. - 2011

to tax competition and an inevitable "race to the bottom." This paper provides an empirical analysis of the reaction of … strategic tax competition. The latter suggests that capital tax policy is a function of "foreign" (out-of-state) tax policy … findings suggest that states are "riding on a seesaw." -- tax competition ; state taxation ; reaction functions ; capital …

Persistent link: https://www.econbiz.de/10009240807

Welfare to work in the US : a model for Germany?

Ochel, Wolfgang - 2001

Social assistance in Germany reduces the incentive to work. TheU. S. Welfare to Work Programme tries to avoid such disincentives. It consists essentially of two elements: the Earned Income Tax Credit (EITC) for employees in low wage occupations and a Workfare model. The EITC and the Workfare...

Persistent link: https://www.econbiz.de/10011399661

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