proportionality, which asserts that depreciation is proportional to the outstanding capital stock. All available evidence shows that …: a) the rates of depreciation and retirements vary from year to year in response to changes in conventional economic … distribution of depreciation rates by a single parameter may be characterized by simplicity and ease of use, at the same time it …

and tax-permitted depreciation, is considered. Both convex and concave survival functions can be accommodated. Three …-relevant accounting capital and true depreciation, (ii) mis-indexation of depreciation allowances, (iii) incomplete deductibility of …-exponential depreciation schedules are forced, by `approximation devices', to ft into the exponential decay schedule. …

This paper analyzes the equilibrium dynamics of an optimal growth model with endogenous depreciation, variable capital … utilization, and expenditures on the maintenance of physical capital. Maintenance reduces the depreciation of capital, utilization …

replace GDP as a measure of economic growth for a number of purposes. The key difference between GDP and NDP is depreciation … depreciation in GDP has increased in most OECD countries and GDP growth now exceeds NDP growth. Spant points out that this means …

The authors investigate the possibility of utilizing the depreciation mechanism to provide incentives for undertaking … considers a wide range of tax instruments The authors derive the optimal timing rule for investment and depreciation policy … is carried out. The authors discover interdependence of tax holidays and accelerated depreciation, and study the …

technology for capital maintenance. Agents are allowed to under-use the installed capital and to vary the depreciation rate. This … repair activities. We find as striking results that the long-run depreciation and capital utilization rates are positively … appears positively correlated with the depreciation rate. …

of depreciation and the technical level a global model is built based on the propagation of investments self … net income and depreciation. …

In this article, we demonstrate that a small degree of stochastic variation in the depreciation rate of capital can … greatly reduce the comovement between hours worked and labor productivity in a neoclassical growth model. The depreciation …