business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax …In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … incentives were granted for investments in Eastern Germany before 1999. Using business establishments in Western Germany as …

purpose of this paper is on the economic foundation of depreciation schedules. The starting point is the comparison of … traditional depreciation procedures from the perspective of forward looking decision oriented costing in situations of changing … prices. It is impossible to develop asset depreciation plans without making assumptions about events in future accounting …