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Corporate taxation and investment: Explaining investmentdynamics with firm-level panel data

Dwenger, Nadja - Arbeitskreis Quantitative Steuerlehre - 2009

framework for analyzing tax e®ectson changes in capital stock. In particular I estimate a one-step error correc-tion model (ECM …. Both, ECM and dis-tributed lag model, suggest that user cost of capital and output have aneconomically and statistically …

Persistent link: https://www.econbiz.de/10009129478

Corporate taxation and investment: explaining investment dynamics with firm-level panel data

Dwenger, Nadja - 2009

framework for analyzing tax effects on changes in capital stock. In particular I estimate a one-step error correction model (ECM …) complementing the usual estimation of a distributed lag model. A correction term accounts for non-random sample attrition, which has … incomplete. Both, ECM and distributed lag model, suggest that user cost of capital and output have an economically and …

Persistent link: https://www.econbiz.de/10010271144

Capital decay and tax distortions: How to abandon exponential decay and benefit from it

Biørn, Erik - 2009

The appropriate way of quantifying how taxation of a firm's income and capital can distort its optimizing conditions is a recurring issue in the literature on optimal taxation. Exponential decay, although empirically contested, is almost ubiquitous. In the present paper a generalized framework...

Persistent link: https://www.econbiz.de/10010275647

Econometric issues in estimating user cost elasticity

Schaller, Huntley - 2006

important, long-run estimates of key parameters are less biased - and the details of the econometrics matter. In particular …

Persistent link: https://www.econbiz.de/10010293745

Corporate taxation and investment: Explaining investment dynamics with firm-level panel data

Dwenger, Nadja - 2009

Persistent link: https://www.econbiz.de/10010300884

Arz iktisadı yaklaşımında nisbi fiyatların etkisi ve Keynezyen sisteme getirilen eleştiriler

Bilgili, Faik - 1993

the marginal tax rate on investment income will increase the productive investment activities. Thereby, supply-side model …

Persistent link: https://www.econbiz.de/10015254335

What do survey data tell us about US businesses?

Bhandari, Anmol; Birinci, Serdar; McGrattan, Ellen R.; … - 2019

This paper examines the reliability of survey data on business incomes, valuations, and rates of return, which are key inputs for studies of wealth inequality and entrepreneurial choice. We compare survey responses of business owners with available data from administrative tax records, brokered...

Persistent link: https://www.econbiz.de/10012144776

Determining the Investment Impact of Bulgaria’s 2007-08 Income Tax Reforms

Vasilev, Aleksandar - In: Journal of Advanced Studies in Finance 10 (2019) 2, pp. 92-95

simple investment model, based on Tobin’s q-theory is calibrated to Bulgarian data before and after the reform. Based on …

Persistent link: https://www.econbiz.de/10012225689

Rescue policies for small businesses in the COVID-19 recession

Di Nola, Alessandro; Kaas, Leo; Wang, Haomin - 2022

business entry and exit, factor reallocation, and macroeconomic outcomes. This paper builds a general equilibrium model with …

Persistent link: https://www.econbiz.de/10013171335

Rescue Policies for Small Businesses in the Covid-19 Recession

Di Nola, Alessandro; Kaas, Leo; Wang, Haomin - 2022

business entry and exit, factor reallocation, and macroeconomic outcomes. This paper builds a general equilibrium model with …

Persistent link: https://www.econbiz.de/10013266606