Tax-Adjusted q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives.
We propose a tax-adjusted q model with physical and intangible assets and estimate the effect of bonus depreciation in the United States in the early 2000s. We find that investment responds moderately to tax incentives, but allowing for heterogeneity reveals that intangible-intensive firms respond m...
| Publicado en: | Southern Economic Journal Vol. 83; no. 4; pp. 972 - 993 |
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| Autores principales: | , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Apr2017
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |