Firm Investment and the User Cost of Capital: New US Corporate Tax Reform Evidence

Jonathan S. Hartley; Kevin Hassett; Joshua Rauh

Firm Investment and the User Cost of Capital: New US Corporate Tax Reform Evidence

Jonathan S. Hartley, Kevin Hassett & Joshua Rauh

This is a preliminary draft and may not have been subjected to the formal review process of the NBER. This page will be updated as the chapter is revised.

CONFERENCE HELD September 18, 2025

Book: Tax Policy and the Economy, Volume 40

Book editors: Damon Jones & Robert Moffitt

PUBLISHER: University of Chicago Press

Series: Tax Policy and the Economy

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Jonathan S. Hartley, Kevin Hassett, and Joshua Rauh, Tax Policy and the Economy, Volume 40 (University of Chicago Press, 2025), https://www.nber.org/books-and-chapters/tax-policy-and-economy-volume-40/firm-investment-and-user-cost-capital-new-us-corporate-tax-reform-evidence.

Firm Investment and the User Cost of Capital: New US Corporate Tax Reform Evidence

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