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Effects of tax depreciation rules on firms' investment decisions in an inflationary phase : comparison of net present values in selected OECD countries

Nam, Chang-woon - 2001

. Therefore, in periods with inflation generous tax depreciation provisions do not adequately promote private investment as … designed, but partly compensate such losses caused by inflation. …

Persistent link: https://www.econbiz.de/10011399561

The role of tax depreciation for investment decisions : a comparison of European transition countries

Nam, Chang-woon; Radulescu, Doina - 2003

of inflation is integrated into the model. The central issue is that the historical cost accounting method generally … partly compensate such additional tax burdens caused by inflation. …

Persistent link: https://www.econbiz.de/10011514138

Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation

Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...

Persistent link: https://www.econbiz.de/10003109877