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Persistent link: https://www.econbiz.de/10014365653
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...
Persistent link: https://www.econbiz.de/10012844663
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...
Persistent link: https://www.econbiz.de/10012139712
Persistent link: https://www.econbiz.de/10014234265
This paper investigates the extent to which analysts incorporate tax-based earnings information into their earnings forecasts relative to other earnings information. We find that analysts' mis-reaction to tax-based earnings information is distinct from their mis-reaction to other (non-tax)...
Persistent link: https://www.econbiz.de/10012904758
This study investigates a prediction in finance that diversified firms typically have a tax advantage over single industry firms and that the mechanism for this benefit is tied to the convexity of the tax system. Consistent with these predictions, the results suggest that diversified firms have...
Persistent link: https://www.econbiz.de/10012855231
This paper investigates the extent to which analysts incorporate tax-based earnings information into their earnings forecasts relative to other earnings information. We find that analysts' mis-reaction to tax-based earnings information is distinct from their mis-reaction to other (non-tax)...
Persistent link: https://www.econbiz.de/10012871813
Taxes create incentives; yet, the potency of these incentives may depend on the salience and households’ perceptions of the tax itself. We investigate this issue in the context of property taxes, exploring how accurately households perceive their property tax liabilities and what factors...
Persistent link: https://www.econbiz.de/10014344913
Persistent link: https://www.econbiz.de/10010197012
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income...
Persistent link: https://www.econbiz.de/10010375837