together with inframarginal, marginal beta differs from average if there are investment-related deductions like 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 …

depreciation deductions. Among the few studies of these effects, even fewer identify all effects correctly. Some claim to …

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 …

This study compares incentive effects of various tax depreciation methods currently adopted in European transition … economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in … depreciation. For this purpose, the present value model is applied under the particular consideration of different financial …

the cost of capital investments. Depreciation?the process of writing off capital purchases over time?has received … tax code is open to special-interest tailoring. The tax code is often manipulated by arbitrarily shortening depreciation … timelines through accelerated depreciation or bonus expensing. As a solution to the current inequity and inefficiency of …