business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax …In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with …

policy that permits firms to postpone depreciation, as well as to accelerate, may stimulate investment …Prior studies have shown limited impact of the US bonus depreciation rules on firm investments during economic … downturns. In this article we study the effects of a set of more flexible rules – discretionary tax depreciation (DTD …

business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax …In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with …

. I exploit bonus depreciation, a tax policy implemented in 2001 that induced industry-specific variation in accelerated … depreciation schedules, to implement a Difference-in-Differences framework. The findings show that the average U.S. public firm … increases risk by 23% - 25% in response to bonus depreciation. Corporate taxation creates a disconnect between tax and economic …

. 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 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 …