Article in Journal
Promoting Investment through Accelerated Tax Depreciation
Martin Clemens, Clemens Fuest, Jochen Wiegmann
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 12, 39-40
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 12, 39-40
The accelerated tax depreciation planned by Germany’s traffic light coalition is an effective instrument for promoting investment. However, rather than explicitly limiting it to investments in climate action and digitalization measures, it should be applied broadly, even if this reduces the intensity of subsidies.