The Corporate Investment Response to the Domestic Production Activities Deduction

@inproceedings{Ohrn2015TheCI,
  title={The Corporate Investment Response to the Domestic Production Activities Deduction},
  author={Eric Ohrn},
  year={2015}
}
  • Eric Ohrn
  • Published 2015
The Domestic Production Activities Deduction is a U.S. federal tax regulation that effectively lowers the corporate income tax rate on manufacturing income by 3.15 percentage points. To assess the impact of the deduction, this study examines the investment response to plausibly exogenous variation in effective corporate income tax rates created by the interaction of industrylevel manufacturing activity and the phase-in of the deduction. Results indicate that corporate investment increased by 2… CONTINUE READING

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