tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the … depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances … implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid …

degressiven Abschreibung) auf die Kapitalkosten in Deutschland auswirken? … measures (e.g. the re-introduction of reduced-balance depreciation) on the cost of capital in Germany? … Steuersysteme könnten sich negativ auf private Investitionen auswirken. Kapitalkosten stellen eine wichtige Messgröße für die …

were driven by fears of a cyclical downturn and by the sterling depreciation following the referendum. We also find …

This article is a part of European Taxation’s continuing study of fiscal depreciation in the European economic … of capital expenditure for which depreciation, or capital allowances, are allowed and taken into account for income tax … to depreciation such as: annual depreciation deduction; initial allowance; first year allowance; unallowed expenditure …