We estimate the effect of temporary tax incentives on equipment investment using shifts in accelerated depreciation …. Analyzing data for over 120,000 firms, we present three findings. First, bonus depreciation raised investment in eligible …

maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a … dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are … simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the …

accumulated investment and the market value of land owned by corporations (that is, the Tobin's average 'q' is much smaller than … estimate of the capital stock and its depreciation to those offered in the National Accounts. The basic difference is that the … depreciation rates underlying our calculations are substantially lower than those used in the Japanese National Accounts, and …

We develop a forward‐looking profit model to estimate the depreciation rates of business R&D capital. By using data …‐specific R&D depreciation rates. The results comprise a set of R&D depreciation rates for major U.S. high-tech industries. They … percent and vary across industries. The relative ranking of the constant R&D depreciation rates among industries is consistent …

added ("net labor share") may be more important in some settings, however, because depreciation is not consumed. In this …

physical and R&D capital, which in turn requires measuring their depreciation rates. In this paper we have specified a model of … factor demand that allows for estimating the depreciation rate of both physical and R&D capital jointly with the other model … parameters. The model was estimated for the U.S. total manufacturing sector. Our estimate for the depreciation rate of physical …

. Often this problem is ignored in the theory of investment, not only because depreciation is exogenous, but also due to the …

This paper provides new estimates of depreciation rates for personal computers using an extensive database of prices of …. We decompose that decline into age-related depreciation and a revaluation effect, where the latter effect is driven by … measuring the depreciation of PCs in the National Income and Product Accounts (NIPAs) and were incorporated into the December …