Consumption-based tax systems and investment neutrality: does the corporation income tax depreciation method impact investment capital value?
Michael Heinhold; Silke Hüsing; Helmut Pasch
Year of publication: |
2000
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Authors: | Heinhold, Michael ; Hüsing, Silke ; Pasch, Helmut |
Published in: |
Schmalenbach business review : sbr. - Cham : Springer, ISSN 1439-2917, ZDB-ID 2000981-1. - Vol. 52.2000, 3, p. 261-281
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Subject: | Konsumorientierte Besteuerung | Consumption-based taxation | Abschreibung | Depreciation | Besteuerungsprinzip | Taxation principle | Dynamische Investitionsrechnung | Dynamic investment appraisal | Investitionsentscheidung | Investment decision | Theorie | Theory | Deutschland | Germany | Kroatien | Croatia |
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Online Resource