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 …

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 …

We analyse how tax incentives in the form of accelerated depreciations ("bonus depreciation") affect business … investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East … Germany, we identify and quantify the impact from bonus depreciation on building and equipment investments at the extensive …

the announced 2008 corporate tax rate cut of 10 percentage points by accumulating depreciation expenses in the pre …-reform year. Our results suggest that depreciation expenses in 2007 are on average about 2.5% higher than in the other observation …

We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous … longest regular depreciation periods in absence of bonus depreciation. The impact on equipment investment is significantly …) and relatively low tax planning costs (large firms) enhancing the effect of bonus depreciation on investment. There is …