The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD

By Eric Ohrn. 2018

156 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/d16f84be96908f4255a9b447be970e4b405e1289

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Eric Ohrn
2. G. Maffini
3. Jing Xing
4. Michael P. Devereux
5. Alexander Klemm

In Economics and Econometrics

1. Eric Ohrn
2. G. Maffini
3. Jing Xing
4. Michael P. Devereux
5. Alexander Klemm

Citations in the corpus

• The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns (2019, methodology): “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).”
• The effect of tax incentives on U.S. manufacturing: Evidence from state accelerated depreciation policies (2019, background): “…the investment effects of the bonus depreciation policy (see House and Shapiro, 2008; Desai and Goolsbee, 2004; Edgerton, 2010; Zwick and Mahon, 2017; Ohrn, 2018).2 These papers, like this study, find that accelerated depreciation policies have large effects on investment.3 Combining the state…”