This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD … countries. Their generosity is determined on the basis of Samuelson s true economic depreciation. For this purpose, the present …. Therefore, in periods with inflation generous tax depreciation provisions do not adequately promote private investment as …

This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD … countries. Their generosity is determined on the basis of Samuelson's true economic depreciation. For this purpose, the present …. Therefore, in periods with inflation generous tax depreciation provisions do not adequately promote private investment as …

In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on … business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … the theoretical literature, there is empirical evidence for strong and significant effects of the bonus depreciation …

We analyse how tax incentives in the form of accelerated depreciations ("bonus depreciation") affect business … investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East … Germany, we identify and quantify the impact from bonus depreciation on building and equipment investments at the extensive …

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 … depreciation. For this purpose, the present value model is applied under the particular consideration of different financial …

Government allows accelerated tax depreciation it should be aware of future losses due to default. So far, these estimates have …