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Tax incentives and business investment : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2014
business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … incentives were granted for investments in Eastern Germany before 1999. Using business establishments in Western Germany as …
Persistent link: https://www.econbiz.de/10010354738
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Temporary super depreciation allowances for green and digital investments
Funke, Michael; Terasa, Raphael - 2022
As an incentive to increase high-impact investment and boost growth, the German Federal Government is planning to introduce a targeted temporary super depreciation allowance to support much-needed green and digital transitions. Using a calibrated multi-sector DSGE model, we find that the...
Persistent link: https://www.econbiz.de/10013285588
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How do tax incentives affect business investment? : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2018
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
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Reform der Unternehmensbesteuerung und Finanzierung öffentlicher Aufgaben
Tofaute, Hartmut (contributor) - In: WSI-Mitteilungen : Zeitschrift des Wirtschafts- und … 42 (1989) 6, pp. 289-356
Persistent link: https://www.econbiz.de/10001066888
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Corporate tax competition and the decline of public investment
Gomes, Pedro; Pouget, Francois - 2008
The government’s choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might also affect negatively the stock of...
Persistent link: https://www.econbiz.de/10011604974
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Corporate tax competition and the decline of public investment
Gomes, Pedro; Pouget, Francois - 2008
The government's choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might also affect negatively the stock of public...
Persistent link: https://www.econbiz.de/10010264426
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Corporate tax competition and the decline of public investment
Gomes, Pedro (contributor); Pouget, François (contributor) - 2008
The government's choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might also affect negatively the stock of public...
Persistent link: https://www.econbiz.de/10003789429
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Corporate tax competition and public capital stock
Gomes, Pedro (contributor); Pouget, François (contributor) - 2008
Persistent link: https://www.econbiz.de/10003671196
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Corporate tax competition and the decline of public investment
Gomes, Pedro (contributor); Pouget, Francois (contributor) - 2008
The government's choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might also affect negatively the stock of public...
Persistent link: https://www.econbiz.de/10003749643