The Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives
We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and economic measures of q. We show that when tax changes are temporary, the q model can be esti...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2014
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 14/104 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and economic measures of q. We show that when tax changes are temporary, the q model can be estimated by adjusting for the firm's intangible stock and intangible intensity. We estimate our model using temporary investment tax incentive policies in the United States in the early 2000s. When the q-model accounts for intangible assets, the estimated investment elasticity to tax incentives is generally larger than otherwise. It is also larger for intangible-intensive firms, and increases with firm size |
| Beschreibung: | 1 Online-Ressource (53 p) |
| ISBN: | 1498335470 9781498335478 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:35Z |
| indexdate | 2024-07-10T09:35:45Z |
| institution | BVB |
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| language | English |
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| owner | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM |
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| spelling | Chen, Sophia Verfasser aut The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives Chen, Sophia Washington, D.C International Monetary Fund 2014 1 Online-Ressource (53 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 14/104 We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and economic measures of q. We show that when tax changes are temporary, the q model can be estimated by adjusting for the firm's intangible stock and intangible intensity. We estimate our model using temporary investment tax incentive policies in the United States in the early 2000s. When the q-model accounts for intangible assets, the estimated investment elasticity to tax incentives is generally larger than otherwise. It is also larger for intangible-intensive firms, and increases with firm size Online-Ausg Dauchy, Estelle Sonstige oth http://elibrary.imf.org/view/IMF001/21411-9781498335478/21411-9781498335478/21411-9781498335478.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Chen, Sophia The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives |
| title | The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives |
| title_auth | The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives |
| title_exact_search | The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives |
| title_exact_search_txtP | The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives |
| title_full | The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives Chen, Sophia |
| title_fullStr | The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives Chen, Sophia |
| title_full_unstemmed | The Tax-adjusted Q Model with Intangible Assets Theory and Evidence from Temporary Investment Tax Incentives Chen, Sophia |
| title_short | The Tax-adjusted Q Model with Intangible Assets |
| title_sort | the tax adjusted q model with intangible assets theory and evidence from temporary investment tax incentives |
| title_sub | Theory and Evidence from Temporary Investment Tax Incentives |
| url | http://elibrary.imf.org/view/IMF001/21411-9781498335478/21411-9781498335478/21411-9781498335478.xml |
| work_keys_str_mv | AT chensophia thetaxadjustedqmodelwithintangibleassetstheoryandevidencefromtemporaryinvestmenttaxincentives AT dauchyestelle thetaxadjustedqmodelwithintangibleassetstheoryandevidencefromtemporaryinvestmenttaxincentives |