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This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their...
Persistent link: https://www.econbiz.de/10011514138
To invest successfully it is critical to take the taxation of the investment of the investor into consideration. The following document is about the economic basics of an investment and the ascertainment of the advantages of the investment under the conditions of the complete and incomplete...
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The influence of capital gains taxes on investment decisions is a central issue of accounting and public finance research. However, the implications of capital gains taxes on investors' willingness to invest in irreversible projects with entry and exit flexibility have not yet been a focal...
Persistent link: https://www.econbiz.de/10013102136
Applying a time-discrete investment model and a setting with an entry and an exit option and cash flow uncertainty we present a dynamic analysis of the impact of various loss offset regimes on risky investment timing decisions. We find that a tax system with loss offset restrictions will not...
Persistent link: https://www.econbiz.de/10013103662
The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the amount of revenue actually collected from taxing...
Persistent link: https://www.econbiz.de/10013218702
The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the amount of revenue actually collected from taxing...
Persistent link: https://www.econbiz.de/10012469165
This paper analyzes the impact of capital gains taxation on investment timing decisions for risky investment projects with entry and exit flexibility under differential tax rates for ordinary income and capital gains. We investigate whether capital gains taxation influences immediate and delayed...
Persistent link: https://www.econbiz.de/10014172716