Publication Type

Journal Article

Version

acceptedVersion

Publication Date

8-2022

Abstract

We explore the long-run impact of policy on the level of economic activity through changes in the vintage distribution of capital, in a model where different vintages coexist in production. Because firms can choose the vintage of capital in which they invest, investment subsidies do not affect the vintage structure of capital. In contrast, vintage-specific taxes or subsidies that target the newest vintages of capital can significantly affect output and welfare in the long run, mainly downward. Transition dynamics are rapid, so that steady-state comparisons give an accurate picture of the welfare impact of vintage tax wedges.

Keywords

Capital taxation, Embodiment controversy, Investment subsidies, Transition dynamics, Vintage capital

Discipline

Economic Theory

Research Areas

Economic Theory

Publication

Journal of Money, Credit and Banking

Volume

54

Issue

5

First Page

1175

Last Page

1222

ISSN

0022-2879

Identifier

10.1111/jmcb.12912

Publisher

Wiley

Copyright Owner and License

Authors

Additional URL

https://doi.org/10.1111/jmcb.12912

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