James E. Mahon

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We estimate the effect of temporary tax incentives on equipment investment using shifts in accelerated depreciation. Analyzing data for over 120,000 firms, we present three findings. First, bonus depreciation raised investment 17.3 percent on average between 2001 and 2004 and 29.5 percent between 2008 and 2010. Second, financially constrained firms respond(More)
Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Each copy of any part of a JSTOR transmission must contain the same copyright notice that(More)
Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Each copy of any part of a JSTOR transmission must contain the same copyright notice that(More)
Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes among elites. Beginning in 2002, however, the Colombian government adopted a series of wealth taxes among the wealthiest taxpayers. Revenue from the tax was earmarked for security expenditures and represented about 1% of GDP. Drawing(More)
OBJECTIVES To estimate the cost savings and health benefits in the UK NHS that could be achieved if human milk usage in the NICU was increased. METHODS A systematic review established the disease areas with the strong sources of evidence of the short, medium and long-term benefits of human milk for preterm infants as opposed to the use of formula milk.(More)
INTRODUCTION Functional gastrointestinal disorders (FGIDs) and FGID-related signs and symptoms have a fundamental impact on the psychosocial, physical and mental well-being of infants and their parents alike. Recent reviews and studies have indicated that FGIDs and related signs and symptoms may also have a substantial impact on the budgets of third-party(More)
THE WILSON CENTER, chartered by Congress as the official memorial to President Woodrow Wilson, is the nation's key nonpartisan policy forum for tackling global issues through independent research and open dialogue to inform actionable ideas for Congress, the Administration, and the broader policy community. Conclusions or opinions expressed in Center(More)
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A large theoretical literature predicts that housing has substantial e¤ects on …nancial markets, but empirical evidence on these e¤ects remains limited. We estimate the causal e¤ect of changes in mortgages and home equity on portfolio allocations using two empirical strategies. First, we use two instruments –average house prices in an individual's state in(More)
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