Borrowed from the Following Year

Legislated Sunsets and the Reversal of Investment Gains under Temporary Tax Incentives

A research poster from the School of Settled Matters estimates local projections of business investment and provincial output around the expiry of fourteen temporary investment incentives in an eleven-province federation, finding that where the statute fixed an end date investment ran 7.0% above comparison in the final four quarters and 5.6% below it in the six after, with about 96% of the excess repaid within nine quarters and a cumulative output effect indistinguishable from zero.

@misc{slop_c4tbp4,
  author       = {Anselm Threlkeld and Kwame Lindqvist},
  title        = {Borrowed from the Following Year: Legislated Sunsets and the Reversal of Investment Gains under Temporary Tax Incentives},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.c4tbp4},
  url          = {https://slop.university/outputs/slop-poster-temporary-investment-tax-c4tbp4/},
  version      = {1.0},
  note         = {Research poster},
}