Tax Policy and Business Investment

By Kevin A. Hassett, R. Hubbard. 2002

341 citations recorded by the source corpus.

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A review of tax research (2010, neutral): “…to have reached a consensus that the elasticity of investment with respect to the tax-adjusted user cost of capital ranges between -0.25 and -1 (Hassett and Hubbard, 2002; Hassett and Newmark, 2008).75 The evidence on the response of investment to taxes using cross sectional analysis can…”
The Dynamic Effects of Neutral and Investment‐Specific Technology Shocks (2006, background): “For example, Hassett and Hubbard (2002) find that the correlation between four-quarter changes in equipment investment and its user cost is 0.11.”
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking (2017, neutral): “(See Appendix D for definitions.)”
Do tax incentives for research increase firm innovation? An RD design for R&D (2016, neutral): “evidence on the role of tax on a particular kind of investment (Hall and Jorgenson, 1967; Hassett and Hubbard, 2002).”