Narrow search
Showing 1 - 10 of 653,631
Cover Image
Tax Policy and Heterogeneous Investment Behavior
Zwick, Eric - 2016
We estimate the effect of temporary tax incentives on equipment investment using shifts in accelerated depreciation …. Analyzing data for over 120,000 firms, we present three findings. First, bonus depreciation raised investment in eligible …
Persistent link: https://www.econbiz.de/10013001218
Cover Image
Tax policy and heterogeneous investment behavior
Zwick, Eric; Mahon, James - 2016
Persistent link: https://www.econbiz.de/10011431636
Cover Image
Tax policy and heterogeneous investment behavior
Zwick, Eric; Mahon, James - In: The American economic review 107 (2017) 1, pp. 217-248
Persistent link: https://www.econbiz.de/10011643487
Cover Image
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
Cover Image
The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2003
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 …
Persistent link: https://www.econbiz.de/10011514138
Cover Image
The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2002
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 differrent financial …
Persistent link: https://www.econbiz.de/10001720657
Cover Image
Effects of tax depreciation rules on firms' investment decisions: a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - In: CESifo DICE report : journal for institutional comparisons 1 (2003) 2, pp. 52-55
Persistent link: https://www.econbiz.de/10001790889
Cover Image
Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms
Kohlhase, Saskia; Pierk, Jochen - 2021
This paper examines the asset write-off behavior of loss firms in response to tax rule changes. In particular, we investigate two simultaneous changes in tax loss carryforward offsetting in opposite directions in Germany and France. Understanding if and how tax losses affect firms’ financial...
Persistent link: https://www.econbiz.de/10013224041
Cover Image
Kapitalsubventionen in offenen Volkswirtschaften : eine modelltheoretische Analyse
Hiebl, Maximilian - 2000
Persistent link: https://www.econbiz.de/10013428711
Cover Image
The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2003
Persistent link: https://www.econbiz.de/10001737591