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 …

affecting the base such as, e.g., fiscal depreciation. The new OECD model described in this paper provides such a framework …

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 …