. 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. …

of inflation is integrated into the model. The central issue is that the historical cost accounting method generally …. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but … partly compensate such additional tax burdens caused by inflation. …

incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …

) calculates long-run provincial (and national) physical capital series for China, (ii) distinguishes between capital services and …

Investment statistics of the People's Republic of China are a source of many puzzles. Some investment data are of … dubious quality, while the particular concepts of investment and their changing definitions over time are often poorly … understood. Fixed asset investment, a remnant of the planned economy, comes with severe limitations in terms of data coverage and …

The investment-intensive growth model of the People's Republic of China (PRC) is often viewed as state-driven and … ultimately unsustainable. But largely unnoticed, a shift has taken place. This paper examines the changes in investment patterns … economy-wide data with various breakdown. Significant shifts in investment patterns across sectors and ownership forms have …

expenditures. This paper documents the role of investment in driving economic growth in China, questions how much longer China can … reduction in investment. It also notes that investment in China remains broad-based across all economic sectors, with little … same time, the relative size of foreign investment in China has become negligible and the China growth story thus has …

deduction for qualified angel and VC investment in China as a quasi-natural experiment. We find that the tax incentive increases … substitution between eligible and non-eligible investments. There is no evidence that the tax incentive lowers investment quality …

This paper analyses the impact of exchange rate uncertainty upon the pattern of investment in different exchange rate … exchange rate regimes indicates that currency volatility exerts only a small influence upon the level of investment spending …