Depreciation Provisions and Investment Incentives under Full Imputation.

This paper examines how the Australian full imputation and capital gains tax provisions can combine to influence incentives to invest by affecting the cost of capital. Costs of capital for both unincorporated enterprises and widely-held, Australian-owned companies are examined under idealised depreciation provisions. The paper also presents numerical estimates of costs of capital under actual Australian depreciation provisions.

MoreLess

Year of publication:	1997
Authors:	Benge, M
Institutions:	Research School of Pacific and Asian Studies, College of Asia and the Pacific
Subject:	INVESTMENTS \| CAPITAL GAINS

Check Google Scholar |

More access options

In German libraries (KVK)

I need help

More details

Series:	Australian National University - Department of Economics.
Type of publication:	Book / Working Paper
Notes:	43 pages
Classification:	E22 - Capital; Investment (including Inventories); Capacity
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005630821