The effects of temporary partial expensing on investment incentives in the United States

National Tax Journal

Volumn 55, Issue 3, 2002, Pages 457-466

  Cohen, Darrel S ^a   Hansen, Dorthe Pernille ^b   Hassett, Kevin A ^b  

^a FEDERAL RESERVE BOARD   (United States)

^b AMERICAN ENTERPRISE INSTITUTE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0012250756     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2002.3.05     Document Type: Article

References (9)

1. Abel, Andrew B. "Dynamic Effects of Permanent and Temporary Tax Policies in a Q Model of Investment." Journal of Monetary Economics 9 No. 3 (May, 1982): 353-73.
2. Auerbach, Alan J. "Tax Reform and Adjustment Costs: The Impact on Investment and Market Value." International Economic Review 30 No. 4 (November, 1989): 939-62.
3. Auerbach, Alan J. "Taxation, Corporate Financial Policy and the Cost of Capital." Journal of Economic Literature 21 No. 3 (September, 1983): 905-40.
4. Auerbach, Alan J., and Kevin Hassett. "Tax Policy and Business Fixed Investment in the United States." Journal of Public Economics 47 (March, 1992): 141-70.
5. Cohen, Darrel, Kevin Hassett, and R. Glenn Hubbard. "Inflation and the User Cost of Capital: Does Inflation Still Matter?" In The Costs and Benefits of Price Stability, edited by Martin Feldstein, 199-234. Chicago: The University of Chicago Press, 1999.
6. Hall, Robert E., and Dale W. Jorgenson. "Tax Policy and Investment Behavior." American Economic Review 57 No. 3 (June, 1967): 391-414.
7. Harberger, Arnold, C. "Tax Neutrality in Investment Incentives." In The Economics of Taxation, edited by H. Aaron and M. Boskin, 299-316. The Brookings Institution, Studies of Government Finance, 1980.
8. Hassett, Kevin, and R. Glenn Hubbard "Tax Policy and Business Investment." In Handbook of Public Economics Vol. III, edited by Auerbach and Feldstein, 1293-343. Amsterdam: Elsevier Science B.V., 2002.
9. Hulten, Charles, and Frank Wykoff. "The Measurement of Economic Depreciation." In Depreciation, Inflation and the Taxation of Income from Capital, edited by Charles Hulten. Washington, D.C.: Urban Institute, 1981.