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 …

Government allows accelerated tax depreciation it should be aware of future losses due to default. So far, these estimates have …

This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD … countries. Their generosity is determined on the basis of Samuelson s true economic depreciation. For this purpose, the present …. Therefore, in periods with inflation generous tax depreciation provisions do not adequately promote private investment as …

primarily to inappropriately assigned asset weights to statutory depreciation allowances. Our empirical analysis exploits the …

Human capital can depreciate if skills are unused. But estimating human capital depreciation is challenging, as worker … estimate a skill depreciation rate of 4.3% and experience returns of 6.8%. …