Showing 1 - 10 of 18,790
This paper estimates the direct effects of investment tax credits on firms' production behavior and the additional …
Persistent link: https://www.econbiz.de/10013429414
I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the … investment alternatives get subsidized with tax credits the willingness to invest in the subsidized alternative increases …
Persistent link: https://www.econbiz.de/10010504557
This paper examines the investment effects of tax subsidies for which some assets and not others are eligible … investment and reducing payoffs to bondholders in the event of default. Anticipation of asset substitution encourages lenders to … require covenants in debt contracts, which only imperfectly address asset substitution and distort investment. The result is …
Persistent link: https://www.econbiz.de/10012954393
-and-control elements plus a sizeable abatement subsidy. Our paper informs about this tripartite climate policy, which is unique in the …
Persistent link: https://www.econbiz.de/10012234520
of view (overall surplus) by changing the firm's investment decision when profit shifting motivations induce the firm to …
Persistent link: https://www.econbiz.de/10013073169
This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … establishments, we show that bonus depreciation significantly lowers the quality of investment. The average quality of investments …, measured by the responsiveness of future sales to current investment, reduces by 22.6-34.6%. This adverse effect of tax …
Persistent link: https://www.econbiz.de/10012139712
fiscal policies, the results suggest that well-designed youth wage subsidy policy schemes have the potential to enhance the …
Persistent link: https://www.econbiz.de/10012025744
This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … establishments, we show that bonus depreciation significantly lowers the quality of investment. The average quality of investments …, measured by the responsiveness of future sales to current investment, reduces by 22.6–34.6%. This adverse effect of tax …
Persistent link: https://www.econbiz.de/10012844663
This paper studies the effects of investment tax credits on firms’ input choices by exploitinga sudden shift in the tax … significant increase in both investment and employment, with implied elasticities with respect to capital costs of 2.8 and 1 … evidence that the average firm adjusts its skill mix or occupational structure, firms in industries with higher investment …
Persistent link: https://www.econbiz.de/10012265479
. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but …
Persistent link: https://www.econbiz.de/10011514138