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How does the type of subsidization affect investments : experimental evidence
Ackermann, Hagen - 2015
I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the expected pro t is identical in all treatments, I find highly significant differences between them. In particular, when investment alternatives get subsidized with tax credits the...
Persistent link: https://www.econbiz.de/10010504557
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Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants
Ackermann, Hagen - 2018
We provide evidence that subsidy types that are identical in monetary terms differ in their behavioral responses and … than under grant. Both subsidy types are essentially very similar, only the mechanism of the subsidy application is … desired investment decisions by using a certain subsidy type. Particularly, our results suggest that when policymakers are …
Persistent link: https://www.econbiz.de/10012922741
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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 incentives were granted for investments in...
Persistent link: https://www.econbiz.de/10010354738
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Tax incentive impacts on investment activities in Indonesia
Maharani, Shofia; Tjen, Christine - In: Contemporary research in accounting : an Indonesian context, (pp. 145-167). 2020
Persistent link: https://www.econbiz.de/10012170224
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The comparative analysis of different types of tax holidays under uncertainty
Arkin, Vadim; Slastnikov, Alexnander; Arkina, Svetlana - In: Operations research proceedings 2008 : selected papers …, (pp. 345-350). 2009
Persistent link: https://www.econbiz.de/10003841596
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Tax incentive, R&D investment and firm innovation : evidence from China
Tian, Binbin; Yu, Baixue; Chen, Shi; Ye, Jingjing - In: Journal of Asian economics 71 (2020)
Persistent link: https://www.econbiz.de/10012513459
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The effectiveness of investment subsidies : evidence from survey data
Cannari, Luigi; D'Aurizio, Leandro; De Blasio, Guido - In: Rivista italiana degli economisti : the journal of the … 12 (2007) 3, pp. 329-345
Persistent link: https://www.econbiz.de/10003807691