investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East …We analyse how tax incentives in the form of accelerated depreciations ("bonus depreciation") affect business … Germany, we identify and quantify the impact from bonus depreciation on building and equipment investments at the extensive …

-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and … composition of tax depreciation and tax investment allowances for 2014-17. An estimate is offered of the cost to the treasury of …Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long …

. Often this problem is ignored in the theory of investment, not only because depreciation is exogenous, but also due to the … interdependence with investment decisions. The approach is based on the view that the flow of undepreciated capital is an output to be …