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Intangible capital and the investment-q relation
Peters, Ryan H.; Taylor, Lucian A. - In: Journal of financial economics 123 (2017) 2, pp. 251-272
Persistent link: https://www.econbiz.de/10011748753
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - In: Eastern European economics 43 (2005) 5, pp. 5-24
Persistent link: https://www.econbiz.de/10003324771
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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 …
Persistent link: https://www.econbiz.de/10011399561
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2003
. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but …
Persistent link: https://www.econbiz.de/10011514138
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2002
. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but …
Persistent link: https://www.econbiz.de/10001720657
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Effects of tax depreciation rules on firms' investment decisions: a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - In: CESifo DICE report : journal for institutional comparisons 1 (2003) 2, pp. 52-55
Persistent link: https://www.econbiz.de/10001790889
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2003
Persistent link: https://www.econbiz.de/10001737591
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Investment incentives under the alternative minimum tax
Lyon, Andrew B. - In: National tax journal 43 (1990) 4, pp. 451-465
Persistent link: https://www.econbiz.de/10001102853
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The New US Tax Preference for 'Foreign-Derived Intangible Income'
Sanchirico, Chris William - 2019
The new US income tax deduction for “foreign-derived intangible income” effectively lowers the corporate tax rate — from 21% to around 13% — on export-generated income attributable to intangible assets. This paper considers the new provision both in relation to international trade and...
Persistent link: https://www.econbiz.de/10012899431
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The tax-adjusted Q model with intangible assets : theory and evidence from temporary investment tax incentives
Chen, Sophia; Dauchy, Estelle P. - 2014
intangible intensity. We estimate our model using temporary investment tax incentive policies in the United States in the early … 2000s. When the q-model accounts for intangible assets, the estimated investment elasticity to tax incentives is generally …
Persistent link: https://www.econbiz.de/10012666979