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 …

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 …

tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the … depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances … implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid …

This study compares incentive effects of various tax depreciation methods currently adopted in European transition … economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in … depreciation. For this purpose, the present value model is applied under the particular consideration of different financial …

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 …. Therefore, in periods with inflation generous tax depreciation provisions do not adequately promote private investment as …

Government allows accelerated tax depreciation it should be aware of future losses due to default. So far, these estimates have …

affecting the base such as, e.g., fiscal depreciation. The new OECD model described in this paper provides such a framework …

Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long …-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and … calculates the magnitude of these benefits in addition to standard across-the-board accounting depreciation by companies. Using …