Calitz, Estian; Muwanga-Zake, Eva; Sithole, Alexius; … - 2020
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long …-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and … calculates the magnitude of these benefits in addition to standard across-the-board accounting depreciation by companies. Using …