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| Author: | Davis, J. Swenson, C. |
| Title: | Experimental evidence on tax incentives and the demand for capital investments |
| Journal: | Accounting Review
1993 : JUL, VOL. 68:3, p. 482-514 |
| Index terms: | CAPITAL INVESTMENT TAXATION EMPLOYMENT AGENCIES ECONOMICS |
| Language: | eng |
| Abstract: | In response to the inconclusive econometric evidence regarding the effect of tax incentives on capital investment, the authors adopt an alternative approach in this study, using laboratory markets to overcome limitations, thereby providing a controlled empirical test of neoclassical predictions. The results of the authors' experiments do not support the neoclassical prediction that depreciable asset investment will increase in response to accelerated tax deprecation or to investment tax credits. |
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