The Effects of Taxation on Investment: New Evidence From Firm Level Panel Data

Jason G. Cummins and Kevin Hassett

National Tax Journal, 1992, vol. 45, issue 3, 243-51

Abstract: Provides a discussion of the important tax changes affecting investment introduced in TRA'86. Concludes that the cost of capital innovations contributes to investment forecast innovations and that the effect of the cost of capital on equipment and structures investment is significant both economically and statistically.

Date: 1992
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Citations: View citations in EconPapers (41)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:45:y:1992:i:3:p:243-51

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