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What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit

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  • Gravelle, Jane G.

Abstract

Focuses on recent proposals to reinstate an investment credit directed at equipment. Discusses arguments based on countercyclical reasons that favor temporary credits or a permanent subsidy.

Suggested Citation

  • Gravelle, Jane G., 1993. "What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 275-290, September.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:3:p:275-90
    DOI: 10.1086/NTJ41789020
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    References listed on IDEAS

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    1. J. Bradford DeLong & Lawrence H. Summers, 1992. "Equipment Investment and Economic Growth: How Strong Is the Nexus?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 23(2), pages 157-212.
    2. Peter K. Clark, 1993. "Tax Incentives and Equipment Investment," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 24(1), pages 317-347.
    3. Cummins, Jason G. & Hassett, Kevin A., 1992. "The Effects of Taxation on Investment: New Evidence from Firm Level Panel Data," National Tax Journal, National Tax Association, vol. 45(3), pages 243-51, September.
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    Cited by:

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    2. Matt Benge, 1998. "Depreciation Provisions and Investment Incentives under Full Imputation," The Economic Record, The Economic Society of Australia, vol. 74(227), pages 329-345, December.

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