Research Discussion Paper – RDP 2018-07 The GFC Investment Tax Break
June 2018
Contents
- Introduction
- Related Theory and Literature
- Background on the Tax Break
- Data and Methodology
- RD with BLADE
- DD with Capex Survey Data
- Future Directions for Research
- Conclusion
- Appendix A: Data
- Appendix B: Extra RD Results
- Appendix C: Extra DD Results
- Appendix D: Other Small Business Tax Policies
- References
- Copyright and Disclaimer Notice
David Rodgers completed much of this work while on secondment to the Australian Bureau of Statistics. We would like to thank the Australian Bureau of Statistics for providing data access, advice and assistance during the preparation of this paper. We would also like to thank Christian Gillitzer, James Bishop, Matthew Shapiro, Gianni La Cava, Ben Ralston, Michelle van der Merwe and John Simon for useful comments and suggestions, as well as seminar participants at the RBA, the UNSW Macroeconomics Reading Group, and the Australian Treasury. The views expressed in this paper are those of the authors and do not represent those of any institution. All errors are our own.