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A retrospective evaluation of the effects of temporary partial expensing
Cohen, Darrel Steven; Cummins, Jason G. - 2006
Persistent link: https://www.econbiz.de/10003324170
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - In: Eastern European economics 43 (2005) 5, pp. 5-24
Persistent link: https://www.econbiz.de/10003324771
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Are tax incentive provisions always operative? : evidence from the Greek manufacturing industry
Anastassiou, Thomas A. - In: The journal of applied business research 22 (2006) 1, pp. 69-80
Persistent link: https://www.econbiz.de/10003340296
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Watch what I do, not what I say : the unintended consequences of the Homeland Investment Act
Dharmapala, Dhammika; Foley, C. Fritz; Forbes, Kristin - 2009
"This paper analyzes the impact on firm behavior of the Homeland Investment Act of 2004, which provided a one-time tax holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for endogeneity and omitted variable bias by using instruments that identify the...
Persistent link: https://www.econbiz.de/10003850356
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Do tax incentives affect investment? : an analysis of the new markets tax credit
Gurley-Calvez, Tami; Gilbert, Thomas J.; Harper, Katherine - In: Public finance review : PFR 37 (2009) 4, pp. 371-398
Persistent link: https://www.econbiz.de/10003854919
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Decision model and analysis for investment interest expense deduction and allocation
Lee, Zu-hsu; Deng, Shiming; Lin, Beixin; Yang, James G. S. - In: European journal of operational research : EJOR 200 (2009/10) 1, pp. 268-280
Persistent link: https://www.econbiz.de/10003895174
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Causes, benefits, and risks of business tax incentives
Klemm, Alexander - 2009
Persistent link: https://www.econbiz.de/10003870111
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Schafft die deutsche oder österreichische Begünstigung für thesaurierte Gewinne höhere Investitionsanreize?
Kainz, Robert; Schanz, Deborah; Schanz, Sebastian - 2008
Zum 1.1.2008 führte die Bundesregierung die begünstigte Besteuerung thesaurierter Gewinne für Einzelunternehmen und Personengesellschaften in Deutschland ein. Eine ähnliche Regelung existiert bereits seit 2004 in Österreich. Dieser Beitrag vergleicht die Investitionswirkungen der beiden...
Persistent link: https://www.econbiz.de/10003872034
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Tax incentives for economic growth : capital investment or research
Manly, Tracy S.; Thomas, Deborah W.; Schulman, Craig T. - In: Advances in taxation 17 (2007), pp. 95-120
Persistent link: https://www.econbiz.de/10003467859