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Finance and Economics Discussion Series
Finance and Economics Discussion Series logo links to FEDS home page Temporary Partial Expensing in a General-Equilibrium Model
Rochelle M. Edge and Jeremy B. Rudd

Abstract: This paper uses a dynamic general-equilibrium model with a nominal tax system to consider the effects of temporary partial expensing allowances on investment and other macroeconomic aggregates.

Keywords: Investment tax incentives, investment tax credit, expensing allowances

Full paper (466 KB PDF)

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Last update: April 29, 2005