Tax Incentives and Business Investment: Evidence from German Bonus Depreciation

Keywords

Depreciation (economics), Investment (military), Incentive, Economics, Labour economics

References

• Do financial frictions amplify fiscal policy? Evidence from business investment stimulusEric Zwick, James Mahon — 2014
• The Investment Tax Credit: An EvaluationAlan J. Auerbach, Lawrence H. Summers — 1979
• The Effects of Temporary Partial Expensing on Investment Incentives in the United StatesDarrel Cohen, Dorthe-Pernille Hansen, Kevin A. Hassett — 2002
• Tax Policy and Investment BehaviorDale W. Jorgenson, Robert E. Hall — 1967
• Estimation with Correctly Interpreted Dummy Variables in Semilogarithmic EquationsPeter Kennedy — 1981
• Corporation Tax Asymmetries and Investment: Evidence from UK Panel DataMichael P. Devereux, Michael Keen, Fabio Schiantarelli — 1994
• Verantwortung für Europa wahrnehmen. Jahresgutachten 2011/12Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung — 2011
• Determinants of the variability in corporate effective tax rates and tax reform: Evidence from AustraliaGrant Richardson, Roman Lanis — 2007
• TOBIN'S MARGINAL q AND AVERAGE q: A NEOCLASSICAL INTERPRETATIONFumio Hayashi — 1982
• FDI and Taxation: A Meta-StudyLars P. Feld, Jost H. Heckemeyer — 2011
• Taxes and Asset Prices: The Case of ThoroughbredsKimberly G. Key — 2008
• Tax compliance costs: a business administration perspectiveSebastian Eichfelder, Michael Schorn — 2012
• Investment Incentives and Corporate Tax AsymmetriesJesse Edgerton — 2010
• Tax Policy and Business Fixed Investment in the United StatesAlan Auerbach, Kevin A. Hassett — 1991
• Tax Reforms and Investment: A Cross-Country ComparisonJason G. Cummins, Kevin A. Hassett, R. Glenn Hubbard — 1995
• Investment, Overhang, and Tax PolicyMihir A. Desai, Austan Goolsbee — 2005
• Short-Run Analysis of Fiscal Policy in a Simple Perfect Foresight ModelKenneth L. Judd — 1985
• Taxation, corporate financial policy, and the cost of capital☆Joseph E. Stiglitz — 1973
• How responsive is business capital formation to its user cost?: An exploration with micro dataRobert S. Chirinko, Steven M. Fazzari, Andrew P. Meyer — 1999
• The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics*Christine A. Botosan, Marlene Plumlee, He Wen — 2010

Cited by

• Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation RuleJacco L. Wielhouwer, Eelke Wiersma — 2017
• Firm Reactions around a Corporate Tax Cut: Four Empirical EssaysLaura Dobbins — 2016
• Investment Tax Credits and the Response of FirmsAdrian Lerche — 2022
• Direct, Spillover and Welfare Effects of Regional Firm SubsidiesSebastian Siegloch, Nils Wehrhöfer, Tobias Etzel — 2021
• WIDER Working Paper 2023/133 Did Uganda’s corporate tax incentives benefit the Ugandan economy or only the firms?
• Tax competitiveness and business R&D expenditures: do taxes matter for innovation?Ján Huňady, Eleonóra Demeová — 2026

Related papers

• Tax Incentives and Business Investment: Evidence from German Bonus DepreciationSebastian Eichfelder, Kerstin Schneider — 2014
• Do Tax Incentives Reduce Investment Quality?Sebastian Eichfelder, Martin Jacob, Kerstin Schneider — 2020
• How do tax incentives affect business investment? Evidence from German bonus depreciationSebastian Eichfelder, Kerstin Schneider — 2018
• TAX-DEPRECIATION MEASURES, 1962, AS INCENTIVES TO INVESTMENTVergil V. Miller — 1964
• Investment incentives and corporate tax asymmetriesJesse Edgerton — 2010
• Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment BehaviorWei Cui, Jeffrey Hicks, Jing Xing — 2022
• Corporate Investment Policies, Market Power, and Strategic and Tax IncentivesElena Patel, Nathan Seegert — 2015
• Does Market Power Encourage or Discourage Investment? Evidence from the Hospital MarketElena Patel, Nathan Seegert — 2020
• Investment responses to tax policy under uncertaintyİrem Güçeri, Maciej Albinowski — 2021