This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using … the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German … increasing investment quantity, as shown by prior literature, tax incentives such as bonus depreciation substantially reduce the …

This paper is an update of an earlier 2009 paper and analyzes the role of Tax Incentives in promoting investment, their … and Serbia; and literature review. Building on existing literature on the subject and country experience with Incentives …, the paper then examines the role of Investment Climate on the effectiveness of Incentives. Using cross-country data the …

This paper analyzes the role of Tax Incentives in promoting investment, their effectiveness and their revenue and other … existing literature on the subject and country experience with Incentives, the paper then examines the role of Investment … Climate on the effectiveness of Incentives. Using cross-country data the paper finds that fiscal Incentives are particularly …

not affect future payoffs, there are strong incentives to delay or accelerate investment to take advantage of predictable … intertemporal variations in cost. For sufficiently long-lived capital goods, these incentives are so strong that the intertemporal … theory. In the law, certain types of long-lived capital goods qualify for substantial tax subsides while others do not. The …