Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"bonus depreciation"”.
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Short-Term Incentive Effects of Temporary Full Capital Asset Expensing
… expensing provisions, increasing the allowed bonus depreciation percentage from 50% to 100%. The legislative intent of the provision was to encourage capital investment by firms, although prior research suggests that capital expenditures did not increase during the availability of 30% or 50% …
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Essays on taxation and investment
… used machines. The estimated effect of recent "bonus depreciation" incentives on the size of this wedge is close to zero. The total supply of machines, however, is highly price elastic. Together, these results suggest that the effectiveness of tax incentives that succeeded in stimulating …
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Taxation and Financial Decision Making
… variation in deductions from the tax reform of bonus depreciation. Counterfactual simulations show that this reform induced a large drop in foreign acquisitions, leading to a significant loss of aggregate wealth. In Chapter 2, I study a recent increase in the tax rate on stock options for a …
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A New Approach To State Corporate Taxation
… narrow the corporate income tax base, such as bonus depreciation and the domestic production activities deduction. State corporate income taxes also have very high compliance costs relative to revenue, and are a highly volatile source of state revenue. In addition, state corporate income taxes …
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Societal Sustainability: Projects to Address the Three Dimensions of a Sustainable Future
… credit with a 20-yr carry forward period, MACRS depreciation, and bonus depreciation in the first year are currently available to incentivize investment. To aid in investment feasibility analysis for poultry producers that intensively use electricity for ventilation, the Poultry Solar Analysis …