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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. 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.
    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.
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    Cited by:

    1. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183, February.
    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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