Tax Policy and Heterogeneous Investment Behavior
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We estimate the effect of temporary tax incentives on equipment investment using shifts in accelerated depreciation. Analyzing data for over 120,000 firms, we present three findings. First, bonus depreciation raised investment in eligible capital relative to ineligible capital by 10.4% between 2001
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美国国家经济研究局创建时间：
2016-01-01
