Abstract
For purposes of regional location supporting, special depreciation allowances, (tax-free) investment premiums, and (taxable) investment grants are used. Contrary to the common view, the investment grant is shown to be preferable: It is the only instrument where the effectiveness of supporting does not depend on the tax rate of the investor.
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More From: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung
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