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Investment Incentives and the Discounting of Depreciation Allowances

In: The Effects of Taxation on Capital Accumulation

Citations

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Cited by:

  1. Petter Osmundsen, Magne Emhjellen, Thore Johnsen, Alexander Kemp and Christian Riis, 2015. "Petroleum Taxation Contingent on Counter-Factual Investment Behaviour," The Energy Journal, International Association for Energy Economics, vol. 0(Adelman S).
  2. Alan B. Krueger, 2002. "Inequality, Too Much of a Good Thing," Working Papers 845, Princeton University, Department of Economics, Industrial Relations Section..
  3. Le, Rene Prou, 2007. "The Administration of New Zealand Irrigation: History and Analysis," Working Paper Series 3954, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  4. Aizenman, Joshua, 1997. "Investment in new activities and the welfare cost of uncertainty," Journal of Development Economics, Elsevier, vol. 52(2), pages 259-277, April.
  5. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  6. Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian, 2014. "Petroleum taxation and investment behaviour," UiS Working Papers in Economics and Finance 2014/17, University of Stavanger.
  7. Liu, Xiaohan & Liu, Jianmin & Wu, Haitao & Hao, Yu, 2022. "Do tax reductions stimulate firm productivity? A quasi-natural experiment from China," Economic Systems, Elsevier, vol. 46(4).
  8. John R. Graham, 2022. "Presidential Address: Corporate Finance and Reality," Journal of Finance, American Finance Association, vol. 77(4), pages 1975-2049, August.
  9. Miao, Jianjun & Wang, Neng, 2011. "Risk, uncertainty, and option exercise," Journal of Economic Dynamics and Control, Elsevier, vol. 35(4), pages 442-461, April.
  10. Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
  11. Magni, Carlo Alberto, 2007. "Investment decisions, equivalent risk and bounded rationality," MPRA Paper 6073, University Library of Munich, Germany.
  12. repec:vuw:vuwscr:18991 is not listed on IDEAS
  13. Eric Zwick, 2018. "The Costs of Corporate Tax Complexity," NBER Working Papers 24382, National Bureau of Economic Research, Inc.
  14. Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258, National Bureau of Economic Research, Inc.
  15. Joseph Shaanan, 2005. "Investment, irreversibility, and options: An empirical framework," Review of Financial Economics, John Wiley & Sons, vol. 14(3-4), pages 241-254.
  16. Boyle, Glenn & Guthrie, Graeme, 2002. "Can Ex Post Rates of Return Detect Monopoly Profits?," Working Paper Series 18991, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  17. Lawrence H. Summers, 1987. "Corporate Capital Budgeting Practices and the Effects of Tax Policies on Investment," NBER Chapters, in: Taxes and Capital Formation, pages 27-36, National Bureau of Economic Research, Inc.
  18. Lindholt, Lars, 2021. "Effects of higher required rates of return on the tax take in an oil province," Energy Economics, Elsevier, vol. 98(C).
  19. Lawrence H. Summers, 1987. "Should Tax Reform Level the Playing Field?," NBER Working Papers 2132, National Bureau of Economic Research, Inc.
  20. Eric Zwick & James Mahon, 2014. "Do financial frictions amplify fiscal policy? Evidence from business investment stimulus," Working Papers 1415, Oxford University Centre for Business Taxation.
  21. Carlo Alberto Magni, 2007. "Project valuation and investment decisions: CAPM versus arbitrage," Applied Financial Economics Letters, Taylor & Francis Journals, vol. 3(2), pages 137-140.
  22. George R. Zodrow, 2019. "Taxation, Uncertainty and the Choice of a Consumption Tax Base," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 8, pages 227-237, World Scientific Publishing Co. Pte. Ltd..
  23. Elmer, Nicole A. & Thurow, Amy P. & Johnson, Jason L. & Rosson, C. Parr, 2001. "An Ex Ante Assessment of Investments in Texas Grapefruit under Uncertainty," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 33(3), pages 391-401, December.
  24. Steven A. Sharpe & Gustavo A. Suarez, 2013. "The insensitivity of investment to interest rates: Evidence from a survey of CFOs," Finance and Economics Discussion Series 2014-2, Board of Governors of the Federal Reserve System (U.S.).
  25. Ahouissoussi, Nicolas B.C. & Wetzstein, Michael E. & Duffy, Patricia A., 1993. "Economic Returns To The Boll Weevil Eradication Program," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 25(2), pages 1-10, December.
  26. Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
  27. Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
  28. Ackermann, Hagen & Fochmann, Martin, 2014. "The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study," arqus Discussion Papers in Quantitative Tax Research 158, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Lars Lindholt, 2019. "Effects of higher required rates of return on the tax take in an oil province," Discussion Papers 892, Statistics Norway, Research Department.
  30. Ryosuke Gotoh & Tetsuo Tezuka & Benjamin C. McLellan, 2022. "Study on Behavioral Decision Making by Power Generation Companies Regarding Energy Transitions under Uncertainty," Energies, MDPI, vol. 15(2), pages 1-29, January.
  31. Darrel Cohen & Jason G. Cummins, 2006. "A retrospective evaluation of the effects of temporary partial expensing," Finance and Economics Discussion Series 2006-19, Board of Governors of the Federal Reserve System (U.S.).
  32. repec:pri:cepsud:87krueger is not listed on IDEAS
  33. Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
  34. Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS.
  35. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  36. Arvid Raknerud & Rolf Golombek, 2000. "Exit Dynamics with Rational Expectations," Discussion Papers 291, Statistics Norway, Research Department.
  37. Wambach, Achim, 2000. "Payback criterion, hurdle rates and the gain of waiting," International Review of Financial Analysis, Elsevier, vol. 9(3), pages 247-258.
  38. Selale Tuzel & Miao Ben Zhang, 2021. "Economic Stimulus at the Expense of Routine‐Task Jobs," Journal of Finance, American Finance Association, vol. 76(6), pages 3347-3399, December.
  39. Anderson, Edward G., 2001. "Managing the impact of high market growth and learning on knowledge worker productivity and service quality," European Journal of Operational Research, Elsevier, vol. 134(3), pages 508-524, November.
  40. Alan B. Krueger, 2002. "Inequality, Too Much of a Good Thing," Working Papers 845, Princeton University, Department of Economics, Industrial Relations Section..
  41. Auger, Felipe & Ignacio Guzmán, Juan, 2010. "How rational are investment decisions in the copper industry?," Resources Policy, Elsevier, vol. 35(4), pages 292-300, December.
  42. Gilbert E. Metcalf & Donald Rosenthal, 1995. "The “new” view of investment decisions and public policy analysis: An application to green lights and cold refrigerators," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 14(4), pages 517-531.
  43. Boyle, Glenn & Guthrie, Graeme, 2002. "Can Ex Post Rates of Return Detect Monopoly Profits?," Working Paper Series 3893, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  44. John Ryter & Xinkai Fu & Karan Bhuwalka & Richard Roth & Elsa Olivetti, 2022. "Assessing recycling, displacement, and environmental impacts using an economics‐informed material system model," Journal of Industrial Ecology, Yale University, vol. 26(3), pages 1010-1024, June.
  45. Lorenzo Garlappi, 1996. "Equilibrium with endogenous technological changes: Theory and applications," Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 19(1), pages 53-79, March.
  46. Eric Zwick & James Mahon, 2017. "Tax Policy and Heterogeneous Investment Behavior," American Economic Review, American Economic Association, vol. 107(1), pages 217-248, January.
  47. Hardmann, PA & Darroch, MAG & Ortmann, GF, 2003. "Evaluating Potential Investments In The Pink Lady Apple Cultivar Under Uncertainty And Irreversibility," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 42(3).
  48. Steven A. Sharpe & Gustavo A. Suarez, 2021. "Why Isn’t Business Investment More Sensitive to Interest Rates? Evidence from Surveys," Management Science, INFORMS, vol. 67(2), pages 720-741, February.
  49. Shaanan, Joseph, 2005. "Investment, irreversibility, and options: An empirical framework," Review of Financial Economics, Elsevier, vol. 14(3-4), pages 241-254.
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