Narrow search
Showing 1 - 10 of 16,901
Cover Image
Tax incentives and business investment : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2014
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 …
Persistent link: https://www.econbiz.de/10010354738
Cover Image
Proceedings of the European Workshop on the Evaluation of Farm Investment Support, Investment Support for Improvement of Processing and Marketing of Agricultural Products
Bergschmidt, Angela (contributor);  … - European Workshop on the Evaluation of Farm Investment … - 2006
Persistent link: https://www.econbiz.de/10003567255
Cover Image
Investitionsanreize bei der Regulierung der Energieinfrastruktur
Elsenbast, Wolfgang - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 91 (2011) 11, pp. 784-791
Persistent link: https://www.econbiz.de/10009378485
Cover Image
Investitionsanreize bei der Regulierung der Energieinfrastruktur
Elsenbast, Wolfgang - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 91 (2011) 11, pp. 784-791
In Deutschland, wie auch in anderen Ländern, werden die Netzentgelte in der Energiewirtschaft über eine Revenue-Cap-Regulierung geregelt. Derartige Anreizsysteme können mit zu geringen Investitionsanreizen verbunden sein. In den entsprechenden Regulierungssystemen werden deshalb zunehmend...
Persistent link: https://www.econbiz.de/10009672713
Cover Image
Observable depreciation deductions and the effective marginal tax burden on investment
Becker, Johannes; Fuest, Clemens - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 4, pp. 346-360
Persistent link: https://www.econbiz.de/10003362506
Cover Image
Volkswirtschaftliche Analyse zu den Wirkungen staatlicher Investitionsanreize im Wohnungsbau : mit Schwerpunkt steuerrechtlicher Instrumente (degressive Abschreibung
Barabas, György; Gebhardt, Heinz; Kambeck, Rainer; … - 2009
Persistent link: https://www.econbiz.de/10009718740
Cover Image
Temporary super depreciation allowances for green and digital investments
Funke, Michael; Terasa, Raphael - 2022
introduce a targeted temporary super depreciation allowance to support much-needed green and digital transitions. Using a …
Persistent link: https://www.econbiz.de/10013285588
Cover Image
How do tax incentives affect business investment? : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2018
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 …
Persistent link: https://www.econbiz.de/10011946434