Investment, accounting, and the salience of the corporate income tax
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References listed on IDEAS
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- Sebastian Eichfelder & Kerstin Schneider, 2014. "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series 4805, CESifo Group Munich.
- Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo Group Munich.
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More about this item
KeywordsInvestment; taxes; bonus depreciation; expensing; accounting; salience.;
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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