Effects of tax depreciation rules on firms' investment decisions in an inflationary phase : comparison of net present values in Japan and selected EU countries
Year of publication: |
2002
|
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Authors: | Nam, Chang-woon ; Nam, Kee-yung |
Published in: |
Review of Asian and Pacific studies. - Tokyo, ISSN 0913-8439, ZDB-ID 1422190-1. - 2002, 23, p. 63-76
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Subject: | Investition | Investment | Steuervergünstigung | Tax incentive | Abschreibung | Depreciation | Unternehmensbesteuerung | Corporate taxation | Besteuerungsprinzip | Taxation principle | Dynamische Investitionsrechnung | Dynamic investment appraisal | Inflation | OECD-Staaten | OECD countries |
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