In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax incentives were granted for investments in...

This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German establishments, we show that bonus depreciation significantly...

This book fulfills some major aspects regarding the measuring of sustainable economics and investments taking into consideration the status of world development. It presents some of the most the controversial aspects in measuring green economics and investments. This book provides some of the...

"[This book] provides an authoritative look at how green investments are shaping global economies. Highlighting emerging topics such as socio-economic systems, green performance strategies, forest ecosystems, and food security, this is a detailed reference resource for all practitioners,...

"[This book] provides an authoritative look at how green investments are shaping global economies. Highlighting emerging topics such as socio-economic systems, green performance strategies, forest ecosystems, and food security, this is a detailed reference resource for all practitioners,...

We analyse how tax incentives in the form of accelerated depreciations ("bonus depreciation") affect business investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East Germany, we identify and quantify the impact from bonus...

This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German establishments, we show that bonus depreciation significantly...