NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Tax Policy and Abnormal Investment Behavior

Qiping Xu, Eric Zwick

NBER Working Paper No. 27363
Issued in June 2020

---- Acknowledgments ----

The views expressed here are ours and do not necessarily reflect those of the U.S. Treasury Office of Tax Analysis, nor the IRS Office of Research, Analysis and Statistics. We thank Andy Abel, Heitor Almeida, Jediphi Cabal, Mike Devereux, Martin Feldstein, John Guyton, Jim Hines, Martin Jacob, Justin Murfin, Tom Neubig, Mitchell Petersen, Annette Portz, Jim Poterba, Josh Rauh, Lisa Rupert, Joel Slemrod, Michael Smolyansky, Amir Sufi, Toni Whited, and seminar and conference participants for comments, ideas, and help with data. We thank Thomas Winberry and Irina Telyukova for sharing code. We thank Tianfang (Tom) Cui, Laurence O’Brien, Iris Song, Caleb Wroblewski, and especially thank Francesco Ruggieri for excellent research assistance. Xu thanks the Mendoza College of Business at the University of Notre Dame and Gies College of Business at University of Illinois Urbana Champaign for financial support. Zwick gratefully acknowledges financial support from the Neubauer Family Foundation, the Initiative on Global Markets, and the Booth School of Business at the University of Chicago. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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