Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation
By Christopher L. House, Matthew D. Shapiro. 2008
362 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/9294a69ac04d08a3273579b6cda814f26011373c
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Citations in the corpus
- On Measuring the Effects of Fiscal Policy in Recessions (2011, neutral): “In contrast, Huntley and Michelangeli (2010) and Oh and Reis (2011) study the linear dynamics of DSGE models — so that the effects of the fiscal program are constrained to be the same in recessions and in booms — but discipline the models to match the microeconomic evidence on the additional spendin”
- Policies to Support Businesses through the COVID-19 Shock: A Firm Level Perspective (2021, neutral): “Fiscal stimulus in the form of temporary tax incentives for business investment has received some attention in the context of previous downturns (House and Shapiro 2008; Zwick Forthcoming).”
- By How Much Does GDP Rise If the Government Buys More Output? (2009, neutral): “The discussion here draws on the analysis in Barsky, House, and Kimball (2007) and House and Shapiro (2008).”
- Understanding the Aggregate Effects of Anticipated and Unanticipated Tax Policy Shocks (2009, neutral): “2 Our results contribute to the existing literature on the macroeconomic effects of tax changes, such as Baxter and King (1993), Braun (1994) and McGrattan (1994), and tax foresight, such as Yang (2005) and House and Shapiro (2006, 2008).”
- NONCAUSAL VECTOR AUTOREGRESSION (2013, neutral): “The previous empirical evidence of scal foresight is mostly based on case studies around major scal policy changes and not closely connected to theory (see Poterba (1988), Auerbach and Slemrod (1997) Steigerwald and Stuart (1997), and House and Shapiro (2006, 2008), inter alia). Indirect evidence ”
- Ten Years After the Financial Crisis: What Have We Learned from the Renaissance in Fiscal Research? (2019, neutral): “policymakers in a country have better information about the future path of the economy than the IMF does or than is forecasted by the simple model used by House et al. (2017). If those policymakers foresee a steeper decline in trend growth in the future, they might be more likely to implement bigger”
- Did the paycheck protection program hit the target? (2020, neutral): “…examines the transmission and effects of loan guarantees or tax-based stimulus on credit supply, employment, and small business outcomes ( House and Shapiro, 2008; Lelarge et al., 2010; Bachas et al., 2020; Barrot et al., 2019; Mullins and Toro, 2017; Gonzalez-Uribe and Wang, 2019;…”
- The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns (2019, background): “Our findings reinforce results in existing studies on the effectiveness of accelerated depreciation allowances on stimulating private investment (Cummins et al., 1994; House and Shapiro, 2008; Edgerton, 2010; Zwick and Mahon, 2017; and Ohrn, 2018a, b).”