绿色和数字投资的临时超折旧津贴会产生连锁反应吗？

IF 3.1 2区经济学 Q1 ECONOMICS

Journal of Policy Modeling Pub Date : 2025-09-01 DOI:10.1016/j.jpolmod.2025.03.003

Michael Funke , Raphael Terasa

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引用次数: 0

摘要

为了激励企业在数字化和绿色领域的双重投资，德国联邦政府提出了一项有针对性的临时超级折旧津贴，以支持急需的绿色和数字化转型。使用校准的多部门DSGE模型，我们发现临时超级扣除可能会引发关键的绿色和数字资本支出，涡轮增压脱碳和数字化目标提升10个百分点。然而，由于临时公司税政策措施将在两年后结束，投资支出增加的风险可能会在两年后趋于平稳。

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Will temporary super depreciation allowances for green and digital investments have knock-on effects?

As an incentive towards twin digital and green investment in the corporate landscape, the German Federal Government has suggested a targeted temporary super depreciation allowance to support much-needed green and digital transitions. Using a calibrated multi-sector DSGE model, we find that the temporary super deduction could trigger an uplift of 10 percentage points for crucial green and digital capital spending, turbo-charging decarbonization and digitization ambitions. However, with the temporary corporate tax policy measure set to end after two years, there is a risk that the higher investment expenditures are levelling out afterwards.

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来源期刊

Journal of Policy Modeling ECONOMICS-

CiteScore

6.20

自引率

11.40%

发文量

期刊介绍： The Journal of Policy Modeling is published by Elsevier for the Society for Policy Modeling to provide a forum for analysis and debate concerning international policy issues. The journal addresses questions of critical import to the world community as a whole, and it focuses upon the economic, social, and political interdependencies between national and regional systems. This implies concern with international policies for the promotion of a better life for all human beings and, therefore, concentrates on improved methodological underpinnings for dealing with these problems.