The impact of investment incentives: Evidence from UK corporation tax returns
Using UK corporation tax returns, we provide evidence on the effects of accelerated depreciation allowances on investment, exploiting exogenous changes in the qualifying thresholds for first-year depreciation allowances (FYAs) in 2004. The investment rate of qualifying companies increased by 2.1–2.5...
| Main Authors: | , , |
|---|---|
| Format: | Journal article |
| Published: |
American Economic Association
2019
|