business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … control group, we address the question if and to what extent these investment tax incentives boosted investment. In line with … were cut back in 1997. Moreover, there was a significant reduction in building investment in the year after the expiration …

SMEs investment and employment to the cost of debt financing. Targeted firms have access to a credit certification and loan … and obtain bank loans at lower rates than non- eligible firms, allowing them to increase investment and employment during …

This study considers the potential of a variable investment tax credit to relieve the pressure of a contracyclical …