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Business investment, the user cost of capital and firm heterogeneity
Paulus, Alari - 2022
Persistent link: https://www.econbiz.de/10013192705
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Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand
Fabling, Richard - 2014
Effective marginal tax rates (EMTRs) can be very different from the statutory rate and vary across firms, reflecting such factors as the extent and nature of taxable deductions (losses, depreciation), asset and ownership structures, and debt/equity financing. We estimate firm-specific EMTRs and...
Persistent link: https://www.econbiz.de/10013062147
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Testing the impact of taxation on capacity choice : a "putty clay" approach
Harchaoui, Tarek M. - In: Journal of public economics 56 (1995) 3, pp. 377-411
Persistent link: https://www.econbiz.de/10001176220
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Investment and taxation in Germany : evidence from firm level panel data
Harhoff, Dietmar; Ramb, Fred; Hall, Bronwyn H. - In: Investing today for the world of tomorrow : studies on …, (pp. 47-73). 2001
Persistent link: https://www.econbiz.de/10001584686
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Tax elasticity estimates for capital stocks
Wen, Jean-François; Yilmaz, Fatih - In: FinanzArchiv : European journal of public finance 76 (2020) 3, pp. 215-239
Persistent link: https://www.econbiz.de/10012602321
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Business capital accumulation and the user cost : is there a heterogeneity bias?
Fatica, Serena - In: Journal of macroeconomics 56 (2018), pp. 15-34
Persistent link: https://www.econbiz.de/10012127623
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Tax elasticity estimates for capital stocks in Canada
Wen, Jean-François; Yilmaz, Fatih - 2020
The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the...
Persistent link: https://www.econbiz.de/10012251411
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The responsiveness of corporate investments to changes in corporate income taxation during the financial crisis : empirical evidence from Slovenian firms
Črnigoj, Matjaž - In: Emerging markets finance & trade : a journal of the … 52 (2016) 7/9, pp. 2165-2177
Persistent link: https://www.econbiz.de/10011594960
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Business capital accumulation and the user cost : is there a heterogeneity bias?
Fatica, Serena - 2017
investment behavior originating on the demand side for capital, e.g. at the sector level. We show that the underlying assumption … of homogeneity may indeed lead to misspecification of standard aggregate investment models. Using data from 23 sectors in … estimate the responsiveness of investment to the tax-adjusted user cost of capital. While accounting for the different sources …
Persistent link: https://www.econbiz.de/10012054683
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Tax elasticity estimates for capital stocks
Yilmaz, Fatih; Wen, Jean-François - Türkiye Cumhuriyet Merkez Bankası - 2019
Persistent link: https://www.econbiz.de/10011957946