Investment Incentives and Corporate Tax Asymmetries

By J. Edgerton. 2010

203 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/db843db21383dfd602715773ce373de97dbb76b8

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Citations in the corpus

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking (2017, unknown): “The literature on corporate investment decisions is smaller and largely studies the relation between tax policy and aggregate levels of investment (Hall and Jorgenson 1967; Summers 1981; Edgerton 2010).”
Taxation and Corporate Risk-Taking (2017, unknown): “The few papers that study non-tax rate elements of the corporate tax system ﬁnd only small effects of loss rules on the level of investment (e.g., Devereux, Keen, and Schiantarelli 1994; Edgerton 2010).”
The effect of tax incentives on U.S. manufacturing: Evidence from state accelerated depreciation policies (2019, methodology): “…area have used this strategy to measure 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…”
Should Unemployment Insurance Vary with the Unemployment Rate? Theory and Evidence (2016, unknown): “…be several circumstances when the behavioral responses to taxation and transfer programs are smaller in boom times; for example, recent evidence by Edgerton (2010) suggests that financial constraints (or other factors) make firms less responsive to investment incentives during downturns in the…”
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).”
Unprofitable Affiliates and Income Shifting Behavior (2016, background): “More recently, Edgerton (2010) shows that firms with loss carryforwards elect bonus depreciation less frequently than fully taxable firms.”
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence (2019, background): “…evaluations of fiscal incentives for physical investment include studies by Cummins et al. (1994), Caballero et al. (1995), Chirinko et al. (1999), Edgerton (2010), Yagan (2015), Bond and Xing (2015), and Zwick and Mahon (2014) which estimate the elasticity of physical capital with respect to its…”