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U.S. investment since the Tax Cuts and Jobs Act of 2017

Kopp, Emanuel; Leigh, Daniel; Mursula, Susanna; … - 2019

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment …. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA … primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre …

Persistent link: https://www.econbiz.de/10012022032

Tax Policy and Business Investment in the United States : Evidence from the 1980's

International Monetary Fund - 1988

This paper examines the behavior of business fixed investment in the United States in the 1980s. A background … discussion of the long-term behavior of the components of business fixed investment is provided, setting the context for the … empirical analysis. A standard neoclassical model of business fixed investment is specified and estimated, with output and the …

Persistent link: https://www.econbiz.de/10014396320

The tax-adjusted Q model with intangible assets : theory and evidence from temporary investment tax incentives

Chen, Sophia; Dauchy, Estelle P. - 2014

intangible intensity. We estimate our model using temporary investment tax incentive policies in the United States in the early … 2000s. When the q-model accounts for intangible assets, the estimated investment elasticity to tax incentives is generally …

Persistent link: https://www.econbiz.de/10012666979

Financial Market Risk and U.S. Money Demand

Cook, David - 2007

This paper examines empirically U.S. broad money demand emphasizing the role of financial market risk. We find that money demand rises with the liquidity risk of stock markets or the credit risk of corporate bond markets. After controlling for the effect of financial market risk, money demand...

Persistent link: https://www.econbiz.de/10014399997

U.S. Private Saving and the Tax Treatment of IRA/401(k)s : A Re-examination Using Household Survey Data

Thomas, Alun H. - 1996

The effect of the tax treatment of IRA/401(k)s on U.S. personal saving is examined using household survey data from the Survey of Consumer Finances. The results suggest that the tax treatment of IRA/401(k)s encouraged households to increase the share of assets held in the form of pension...

Persistent link: https://www.econbiz.de/10014398152

Recent U.S. Investment Incentives

Towe, Christopher M. - 1993

The apparent slowdown in U.S. investment and productivity growth in recent years has led to a number of proposals to … stimulate investment through the adoption of tax incentives. This paper describes the incentives that were contained in the … changes on investment in the United States is reviewed, and the likely effect of the Budget’s proposals on investment and …

Persistent link: https://www.econbiz.de/10014395892

Macroeconomic and distributional effects of personal income tax reforms : a heterogenous agent model approach for the U.S.

Lizarazo, Sandra; Peralta-Alva, Adrian; Puy, Damien - 2017

This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preferences and sectors differ in terms of their relative labor and skill intensity. The...

Persistent link: https://www.econbiz.de/10011799672

Tax spillovers from U.S. corporate income tax reform

Beer, Sebastian; Klemm, Alexander; Matheson, Thornton - 2018

This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation...

Persistent link: https://www.econbiz.de/10011878729

U.S. Tax Reform : An Overview of the Current Debate and Policy Options

Dalsgaard, Thomas - 2005

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...

Persistent link: https://www.econbiz.de/10014400695

Macroeconomic Effects of Social Security and Tax Reform in the United States

Bayoumi, Tamim - 2005

social security surplus is placed in a lockbox while maintaining the same debt target. Lowering the taxation of investment …

Persistent link: https://www.econbiz.de/10014404196