Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation
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下载链接：
https://www.nber.org/papers/w12514
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资源简介：
Investment decisions are inherently forward-looking. The payoff of acquiring capital goods, particularly long-lived capital goods, is governed almost exclusively by events in the far future. Because the timing of the investment itself does not affect future payoffs, there are strong incentives to
提供机构：
美国国家经济研究局
创建时间：
2006-09-01
