Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure
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More about this item
Keywords
bonus depreciation; real investment; user cost of capital; tax elasticity;
All these keywords.JEL classification:
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- 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
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2025-03-10 (Accounting and Auditing)
- NEP-INV-2025-03-10 (Investment)
- NEP-MAC-2025-03-10 (Macroeconomics)
- NEP-PBE-2025-03-10 (Public Economics)
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